A. Option A
B. Option B
C. Option C
D. Option D
E. Option E
Answer: B,E
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NEW QUESTION: 1
Which of the following conditions is necessary for a practitioner to accept an attest engagement to
examine and report on a nonissuer's internal control over financial reporting?
A. Management agrees not to present the practitioner's report in a general-use document to
stockholders.
B. Management presents its written assertion about the effectiveness of internal control.
C. The practitioner is a continuing auditor who previously has audited the entity's financial statements.
D. The practitioner anticipates relying on the entity's internal control in a financial statement audit.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In order for a practitioner to examine and report on management's assertion about
the effectiveness of an entity's internal control, management must present its written assertion about the
effectiveness of internal control.
Choice "A" is incorrect. The examination may be made separately from or in conjunction with an audit, and
there is no requirement that the practitioner rely on internal control.
Choice "C" is incorrect. No requirement for previous engagement experience exists in order to report on a
client's internal control.
Choice "D" is incorrect. The practitioner's report is considered appropriate for general distribution.
NEW QUESTION: 2
A. Option A
B. Option B
C. Option C
D. Option D
E. Option E
Answer: B,E
NEW QUESTION: 3
会社には、次の表に示すグループがあります。
会社には、contoso.comという名前のAzure Active Directory（Azure AD）テナントを含むAzureサブスクリプションがあります。
Admin1という名前の管理者は、Managersグループ内のすべてのユーザーに対してエンタープライズ状態ローミングを有効にしようとします。
Admin1は、エンタープライズ状態ローミングのオプションがAzure ADから利用できないことを報告します。
Admin1にグローバル管理者の役割が割り当てられていることを確認します。
Admin1がエンタープライズ状態ローミングを有効にできることを確認する必要があります。
あなたは何をするべきか？
A. ManagersグループのユーザーごとにAzure AD Premium P1ライセンスを購入します。
B. Azure AD特権ID管理（PIM）ロールをAdmin1に割り当てます。
C. ManagersグループのユーザーごとにAzure Rights Management（Azure RMS）ライセンスを購入します。
D. Admin1にAzure Multi-Factor Authentication（MFA）を適用します。
Answer: A
Explanation:
Explanation
Enterprise State Roaming is available to any organization with an Azure AD Premium or Enterprise Mobility
+ Security (EMS) license.
References:
https://docs.microsoft.com/bs-latn-ba/azure/active-directory/devices/enterprise-state-roaming-enable