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NEW QUESTION: 1
Negative confirmation of accounts receivable is less effective than positive confirmation of accounts
receivable because:
A. Some recipients may report incorrect balances that require extensive follow-up.
B. A majority of recipients usually lack the willingness to respond objectively.
C. Negative confirmations do not produce audit evidence that is statistically quantifiable.
D. The auditor cannot infer that all nonrespondents have verified their account information.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Negative confirmation of accounts receivable is less effective than positive
confirmation of accounts receivable because the auditor cannot infer that all nonrespondents have verified
their account information.
Choice "A" is incorrect. Both positive and negative confirmations are equally affected by recipients' lack of
willingness to respond objectively.
Choice "B" is incorrect. Both positive and negative confirms are equally affected by recipients' reporting of
incorrect balances.
Choice "D" is incorrect. Negative confirmations returned do produce information (e.g., errors noted in
accounts) that can be statistically quantifiable.

NEW QUESTION: 2
ブルートフォースログイン攻撃するための最良の対策は、次のどれですか。
A. 人のみで初期パスワードの配信を制限します。
B. すべての標準的なパスワードを変更します。
C. 失敗したシステムアクセスの試みの後に遅延を導入します。
D. 同時ユーザー・セッションの数を減らします。
Answer: C

NEW QUESTION: 3
APIs and web services require extensive hardening and must assume attacks from authenticated and unauthenticated adversaries.
A. False
B. True
Answer: B