展示を参照してください。指定された構成がオブジェクトグループvpnserversに適用される場合、外部ユーザーはどの期間中に接続できますか？
A. 金曜日の午後6時から月曜日の午前8時まで
B. 月曜日の午前8時01分から金曜日の午後5時59分まで
C. 金曜日の午後6時1分から月曜日の午前8時1分まで
D. 月曜日の午前8時から金曜日の午後6時まで
Answer: B
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NEW QUESTION: 1
展示を参照してください。指定された構成がオブジェクトグループvpnserversに適用される場合、外部ユーザーはどの期間中に接続できますか？
A. 金曜日の午後6時から月曜日の午前8時まで
B. 月曜日の午前8時01分から金曜日の午後5時59分まで
C. 金曜日の午後6時1分から月曜日の午前8時1分まで
D. 月曜日の午前8時から金曜日の午後6時まで
Answer: B
NEW QUESTION: 2
Analytical procedures used in planning an audit should focus on:
A. Identifying material weaknesses in internal control.
B. Evaluating the adequacy of evidence gathered concerning unusual balances.
C. Enhancing the auditor's understanding of the client's business.
D. Testing individual account balances that depend on accounting estimates.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The purpose of applying analytical procedures in planning the audit is to assist in
planning the nature, timing, and extent of auditing procedures that will be used to obtain audit evidence for
specific account balances or classes of transactions. To accomplish this, the analytical procedures used in
planning the audit should focus on (a) enhancing the auditor's understanding of the client's business and
the transactions and events that have occurred since the last audit date, and (b) identifying areas that may
represent specific risks relevant to the audit.
Choice "A" is incorrect. Analytical procedures to assess the adequacy of evidence would be used in the
final review stage.
Choice "B" is incorrect. Testing individual account balances that depend on accounting estimates would be
a substantive application of analytical procedures and would not be used in the planning stages of an
audit.
Choice "D" is incorrect. Analytical procedures are generally not useful in detecting material weaknesses in
the client's internal control.
NEW QUESTION: 3
Project Scenario - Health and Safety Training Project:
ABC Company is a well-established training company that uses a standard model to develop training materials and deliver courses to customers.
ABC Company has commissioned a project in response to recent changes in government legislation relating to health and safety on construction sites. The project will deliver "capability to provide health and safety training", including the materials needed for classroom-based training and e-learning. The expected benefits for construction companies include a reduction in lost days and legal costs due to accidents.
The e-learning course will be developed by a specialist external consultancy. The materials for classroom-based training will be delivered by ABC Company's development team. All course materials will be piloted before they are used. ABC Company will deliver training to its customers and also hopes to sell the course materials to other training companies as part of their operational business. ABC Company will use their own sales and marketing departments to promote the courses.
The legislation requires construction companies to comply with the new legislation within two years. The course materials and trainers have to be accredited by a government agency before courses can be delivered.
ABC Company is planning to deliver pilot courses within five months of starting the project.
The ABC Company standard development model for new courses recommends the following stages:
End of the Project scenario.
Additional Information:
The Chief Executive Officer (CEO) founded the company five years ago. Under her leadership, ABC Company has grown quickly into a successful training company. It delivers a range of accredited professional training.
The Finance Director is also a founder member of ABC Company and is responsible for authorizing budgets for the Operations and Development Teams. She authorizes all large contracts personally.
The Purchasing Manager reports to the Finance Director and is responsible for managing and monitoring supplier contracts.
The Operations Director is responsible for the delivery off all training and for the training development budget. His department organizes courses, venues and trainers. They work with the Product and the Sales teams to provide a comprehensive training schedule. ABC Company's IT manager reports to the Operations Director.
The Business Development Director has recently been appointed to identify new training needs and propose new products. She will work with the Operations. Director to ensure a cost-conscious approach and that appropriate development technologies are used for the health and safety course.
The Training Development Manager reports to the Business Development Director and is responsible for developing training materials and gaining accreditation, in accordance with the standard course development model. Course developers in his team have skills in a range of development technologies and are allocated to projects as needed.
The Training Delivery Manager, who reports to the Operations Director, is responsible for ensuring that internal and external trainers deliver ABC Company training courses to the required standard. He also checks course materials to ensure they are fit for purpose and of the required quality.
The Central Services Director has responsibility for corporate communications, facilities management and configuration management. He recently led a project to consolidate all company quality systems into one quality management system and set up a corporate quality department, now managed by the Corporate Quality Manager.
The Corporate Document Manager reports to the Central Services Director. She helped establish the company's document management system and now operates it across the business. She manages a team of administrators and contracts staff when workload is high.
The Sales Director joined ABC Company two months ago and is keen to establish himself by suggesting new markets for the courses and material. All account managers and the marketing team report to him. They promote existing training courses to other training companies and existing customers.
End of the additional information.
ABC Company carried out a similar project two years ago, in response to changes in health and safety legislation for the health service. The experiences from that project were used to refine the corporate risk management policy. For that reason, the project board decided to use the corporate risk management policy in the risk management approach for this project.
Is this appropriate, and why?
A. No, because a separate risk management approach is not necessary when the company has a risk management policy.
B. Yes, because the corporate risk management policy was updated, as a result of lessons from previous projects.
C. Yes, because experience from previous projects should be taken into account in the risk management approach.
D. No, because the risk management approach should be tailored to suit the project and its environment.
Answer: C