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NEW QUESTION: 1
An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. The internal auditor reviews the retirement benefits plan and determines that the pension and medical benefits have been changed several times in the past ten years. The auditor wishes to determine whether there is justification to perform further audit investigation. The most appropriate audit procedure would be to:
A. Use generalized audit software to select an attributes sample of retirement pay, and perform detailed testing to determine whether each person chosen was given the proper benefits.
B. Use generalized audit software to select a monetary-unit sample of retirement pay, and determine whether each retired employee was paid correctly.
C. Review reasonableness of retirement pay and medical expenses on a per-person basis stratified by which plan was in effect when the employee retired.
D. Review the trend of overall retirement expense over the last ten years. If the retirement expense increased, it would indicate the need for further investigation.
Answer: C
NEW QUESTION: 2
The MOST important reason for conducting periodic risk assessments is because:
A. it demonstrates to senior management that the security function can add value.
B. security risks are subject to frequent change.
C. risk assessments are not always precise.
D. reviewers can optimize and reduce the cost of controls.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Risks are constantly changing. A previously conducted risk assessment may not include measured risks that have been introduced since the last assessment. Although an assessment can never be perfect and invariably contains some errors, this is not the most important reason for periodic reassessment. The fact that controls can be made more efficient to reduce costs is not sufficient. Finally, risk assessments should not be performed merely to justify the existence of the security function.
NEW QUESTION: 3
An organization has a Cisco IPS running in inline mode and is inspecting traffic for malicious activity. When traffic is received by the Cisco IRS, if it is not dropped, how does the traffic get to its destination?
A. It is transmitted out of the Cisco IPS outside interface.
B. It is retransmitted from the Cisco IPS inline set.
C. The packets are duplicated and a copy is sent to the destination.
D. It is routed back to the Cisco ASA interfaces for transmission.
Answer: D
NEW QUESTION: 4
Identify the three true statements. The EPMA import files for metadata_______.
A. Expects the Hierarchies section to be in Parent/Child format
B. Requires that all members must be declared in the Members section before they can be added to the HIERARCHIES section
C. Has it that the header, file_format = ads version =1.0, is optional for the import file
D. Contains sections for Dimensions, Dimension Associations, Hierarchies, and Members
E. Requires the Dimensions, Dimension Associations, Hierarchies, and Members section to create a dimension
Answer: A,C,D