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NEW QUESTION: 1
With respect to the audit of a nonissuer, significant deficiencies are matters that come to an auditor's
attention, which should be communicated to an entity's management and those charged with governance
because they represent:
A. Flagrant violations of the entity's documented conflict-of-interest policies.
B. Material irregularities or illegal acts perpetrated by high-level management.
C. Deficiencies in the design or operation of internal control that could reasonably be expected to cause a
non-inconsequential misstatement in the financial statements.
D. Intentional attempts by client personnel to limit the scope of the auditor's fieldwork.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Significant deficiencies in the design or operation of internal control should be
communicated to management and those charged with governance because there is more than a remote
likelihood that they will result in a financial statement misstatement that is more than inconsequential.
Choice "A" is incorrect. Irregularities or illegal acts may not represent deficiencies in internal control (e.g., if
such acts occur through collusion).
Choice "C" is incorrect. Significant deficiencies do not necessarily involve violations of an entity's conflict-
of-interest policies.
Choice "D" is incorrect. Interfering with the auditor's procedures would not constitute a significant
deficiency, since such interference would not affect the financial statements.

NEW QUESTION: 2
ダイナミックARPインスペクションで軽減できる攻撃のタイプはどれですか。
A. malware
B. DDoS
C. worm
D. man-in-the-middle
Answer: D

NEW QUESTION: 3
Which statement regarding relationship between 802.IX and RADIUS is true?
A. RADIUS is a technological system, in which 802.IX is included.
B. 802.IX is a technological system, in which RADIUS is included.
C. 802.IX and RADIUS are different technologies, but they are often used together for user access control.
D. 802.IX and RADIUS are different names of the same technology.
Answer: C

NEW QUESTION: 4
With high-efficiency rating, the UPS2000-G series was the first in the industry to earn Energy Star certification from the U.S.
A. TRUE
B. FALSE
Answer: A