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NEW QUESTION: 1
Which of the following is NOT one of five principles of SOC Type 2 audits?
A. Privacy
B. Security
C. Processing integrity
D. Financial
Answer: D
Explanation:
Explanation
The SOC Type 2 audits include five principles: security, privacy, processing integrity, availability, and confidentiality.
NEW QUESTION: 2
A customer contacts you for assistance with an expansion of their current HPE Synergy environment.
The existing environment contains:
* one Synergy 12000 frame
* two Composers
* eight SY480 Compute Modules - 1 CPU - 384GB RAM - 3820C 10/20GbE CNA
* one D3940 Storage Module
The new requirement is 16Gb FC connectivity to a newly-deployed 3PAR storage array.
Which components should you include? (Choose two.)
A. Synergy 3830C Host Bus Adapter
B. HPE Synergy FC License Upgrade per Composer pair
C. a second CPU per Compute Module
D. two QSFP+ AOC/DAC cables for ICM clustering
E. an additional Virtual Connect SE 40Gb F8
Answer: A,C
NEW QUESTION: 3
A limitation on the scope of an audit sufficient to preclude an unqualified opinion will usually result when
management:
A. Refuses to disclose in the notes to the financial statements related party transactions authorized by the
Board of Directors.
B. Is unable to obtain audited financial statements supporting the entity's investment in a foreign
subsidiary.
C. Fails to correct a significant deficiency in internal control communicated to those charged with
governance after the prior year's audit.
D. Does not provide the auditor with an engagement letter specifying the responsibilities of both the entity
and the auditor.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Restrictions on the scope of the audit, such as the timing of the work, the inability to
obtain sufficient appropriate audit evidence, or an inadequacy in the accounting records, may require the
auditor to qualify or disclaim an opinion. Inability to obtain audited financial statements supporting the
entity's investment in a foreign subsidiary is such a restriction on the scope of the audit.
Choice "B" is incorrect. Client refusal to disclose related party transactions in the notes to the financial
statements is a GAAP problem, not a scope problem. For a GAAP problem, the auditor must either issue a
qualified or adverse opinion.
Choice "C" is incorrect. The auditor sends an engagement letter to the client, not vice versa.
Choice "D" is incorrect. Management may choose not to correct a significant deficiency in internal control if
the cost of correcting the condition outweighs the benefit.
NEW QUESTION: 4
A critical stakeholder has requested additional status updates beyond the schedule Which of the following factors MOST likely needs to be accounted for when communicating with this stakeholder?
A. Cultural differences
B. Confidentiality
C. Criticality
D. Frequency
Answer: B
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