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NEW QUESTION: 1
Which characteristic would favor a phased migration for an application from traditional in-house hosting to the cloud?
A. The application has a large number of complex interfaces
B. The application does not store a large amount of data
C. All the application's interfaces use open standards
D. The application is modular and has smaller datasets
Answer: A

NEW QUESTION: 2
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A may be selected once,
more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations. The
conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
In auditing the long-term investments account, an auditor is unable to obtain audited financial statements
for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit
evidence regarding this investment cannot be obtained.
List A Types of Options
A. An "except for" qualified opinion.
B. An unqualified opinion.
C. An adverse opinion.
D. Either an "except for" qualified opinion or an adverse opinion.
E. Either an adverse opinion or a disclaimer of opinion.
F. A disclaimer of opinion.
G. Either a disclaimer of opinion or an "except for" qualified opinion.
Answer: G
Explanation:
Explanation/Reference:
Explanation:
Choice "F" is the correct opinion. This is a scope limitation. Either a disclaimer of opinion (if the item is very
material) or an "except for" qualified opinion (if the item is material) should be issued.

NEW QUESTION: 3
Which of the following would MOST effectively reduce social engineering incidents?
A. increased physical security measures
B. E-mail monitoring policy
C. intrusion detection systems
D. Security awareness training
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Social engineering exploits human nature and weaknesses to obtain information and access privileges. By increasing employee awareness of security issues, it is possible to reduce the number of successful social engineering incidents. In most cases, social engineering incidents do not require the physical presence of the intruder. Therefore, increased physical security measures would not prevent the intrusion. An e-mail monitoring policy informs users that all e-mail in the organization is subject to monitoring; it does not protect the users from potential security incidents and intruders. Intrusion detection systems are used to detect irregular or abnormal traffic patterns.

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