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NEW QUESTION: 1
Exam 702-100 Guide
A. Option B
B. Option C
C. Option D
D. Option A
Answer: A

NEW QUESTION: 2
N NO: 46
An installment for $1,000 USD is due for payment on January 10, 2019. The installment has two discounts:
the first discount date is December 5, 2018 for $150 USD and the second discount date is December 20, 2018 for $50 USD. The Pay Date Basis on the supplier site is Discount.
You submit a Payment Process Request with the following criteria:
* Payment Date = December 5, 2018
* Pay Through Date = December 25, 2018
* Date Basis = Pay Date
* Always Take Discount option is enabled
What will be the resulting status of the installment and discount?
A. The installment is selected but no discount is applied because the payment date is after the discount dates.
B. The installment is selected and a discount of $200 USD ($150 + $50) is applied.
C. The installment is not selected because the first discount date is before the Pay Through Date.
D. The installment is selected and a discount of $150 USD is applied because the Always Take Discount option was enabled.
E. The installment is selected and a discount of $50 USD (the second discount) is applied.
Answer: D

NEW QUESTION: 3
When obtaining an understanding of an entity's internal controls, an auditor should concentrate on the
substance of the controls rather than their form because:
A. Management may establish appropriate procedures but not enforce compliance with them.
B. Management may implement procedures whose costs exceed their benefits.
C. The procedures may be so inappropriate that no reliance is contemplated by the auditor.
D. The procedures may be operating effectively but may not be documented.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. "Substance over form" concerns relate to controls that appear on the surface to exist
but in reality are not operating effectively. When obtaining an understanding of a client's internal controls,
an auditor should concentrate on the substance of controls rather than the form because even when
appropriate procedures are established, management may not enforce compliance.
Choice "A" is incorrect. "Substance over form" concerns relate to controls that appear on the surface to
exist but in reality are not operating effectively. Procedures that are operating effectively, even if they are
not documented, do not illustrate this situation.
Choice "C" is incorrect. The auditor should first obtain an understanding of the controls in order to
determine whether the controls are appropriate or inappropriate. The auditor would not focus at all on
controls deemed to be inappropriate.
Choice "D" is incorrect. While the cost-benefit of internal control is of concern to management in the design
of the system, it plays no role in the auditor's attempt to gain an understanding of internal controls.

NEW QUESTION: 4
エンジニアは、制御プロファイルを評価して、PII、財務、および独自のデータを含むシステムに割り当てます。
Exam 702-100 Guide
上のデータ分類表に基づいて、次のBESTのどれが全体的な分類を説明していますか?
A. 機密性が高く、可用性が高い
B. 可用性が低く、機密性が低い
C. 高完全性、低可用性
D. 機密性が高く、可用性が中程度
Answer: D


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