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NEW QUESTION: 1
Audit risk consists of:
A. detection of risk
B. Risk of material misstatement
C. Both A & B
D. Neither A nor B
Answer: C

NEW QUESTION: 2
Welche der folgenden Punkte sollten für einen IS-Prüfer, der die Prüfung durchführt, von vorrangiger Bedeutung sein?
Management externer IT-Dienstleister?
A. Feststellen, ob die Services wie vertraglich vereinbart bereitgestellt wurden
B. Minimierung der Kosten für die bereitgestellten Dienste
C. Verbietet dem Anbieter die Vergabe von Unteraufträgen
D. Evaluierung des Prozesses zur Übertragung von Wissen an die IT-Abteilung
Answer: A
Explanation:
Erläuterung:
Aus Sicht eines IS-Prüfers sollte das Hauptziel der Prüfung des Managements von Dienstleistern darin bestehen, festzustellen, ob die angeforderten Dienste in einer akzeptablen, nahtlosen und vertragsgemäßen Weise erbracht wurden. Die Minimierung der Kosten, sofern zutreffend und erreichbar (je nach Kundenbedürfnis), gehört traditionell nicht zu den Aufgaben eines IS-Auditors. Dies würde normalerweise durch eine Linienverwaltungsfunktion innerhalb der IT-Abteilung erfolgen. Darüber hinaus ist es während eines Audits zu spät, die Kosten für bestehende Anbietervereinbarungen zu minimieren. Zulieferer könnten Anlass zur Sorge geben, aber dies wäre nicht das Hauptanliegen. Die Weitergabe von Wissen an die interne IT-Abteilung kann unter bestimmten Umständen wünschenswert sein, sollte jedoch nicht das Hauptanliegen eines IS-Prüfers bei der Prüfung von IT-Dienstleistern und deren Management sein.

NEW QUESTION: 3
View the Exhibit and examine the data in EMP and DEPT tables.
In the DEPT table, DEPTNO is the PRIMARY KEY.
In the EMP table, EMPNO is the PRIMARY KEY and DEPTNO is the FOREIGN KEY referencing
the DEPTNO column in the DEPT table.
What would be the outcome of the following statements executed in the given sequence?
DROP TABLE emp;
FLASHBACK TABLE emp TO BEFORE DROP;
INSERT INTO emp VALUES (2.COTT 10); INSERT INTO emp VALUES (3,ING 55);

A. Only the first INSERT statement would succeed because all the constraints except the primary key constraint are automatically retrieved after a table is flashed back.
B. Only the second INSERT statement would succeed because all the constraints except referential integrity constraints that reference other tables are retrieved automatically after the table is flashed back.
C. Both the INSERT statements would fail because all constraints are automatically retrieved when the table is flashed back.
D. Both the INSERT statements would succeed because none of the constraints on the table are automatically retrieved when the table is flashed back.
Answer: B