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NEW QUESTION: 1
A technician is disposing of computer hardware that contains PHI. The drive must be reusable. Which of the following methods should be used?
A. Degauss
B. Drive wipe
C. Standard format
D. Low-level format
Answer: B
Explanation:
Explanation
A drive wipe utility can truly overwrite data. A "Department of Defense" wipe will perform this overwrite operation at least seven times to truly obliterate the data on the drive, making it unrecoverable.
NEW QUESTION: 2
vSphere管理者は、vMotionを使用して2つのESXiホスト間で仮想マシンを移行し、VMをpingできなくなったことに気付きます。
原因は何ですか？
A. 宛先ホストには、VMの仮想マシンポートグループに誤ったVLANタグがあります。
B. 宛先ホストには、同じVLANタグを持つ2つのポートグループがあります。
C. 仮想マシンにRDMが接続されています。
D. MTUの不一致があります。
Answer: A
NEW QUESTION: 3
In planning an audit of a new client, an auditor most likely would consider the methods used to process
accounting information because such methods:
A. Affect the auditor's preliminary judgment about materiality levels.
B. Determine the auditor's acceptable level of audit risk.
C. Assist in evaluating the planned audit objectives.
D. Influence the design of internal control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor should consider the methods the entity uses to process accounting
information in planning the audit because such methods influence the design of internal control. The extent
to which computer processing is used in significant accounting applications, as well as the complexity of
the processing, may also influence the nature, timing, and extent of audit procedures.
Choice "B" is incorrect. Materiality is a matter of professional judgment and is influenced by the auditor's
perceptions of the needs of a reasonable person. It would not be affected by the methods used to process
accounting information.
Choice "C" is incorrect. The auditor develops specific audit objectives based on financial statement
assertions. The methods used to process accounting information would not be relevant to the development
of objectives.
Choice "D" is incorrect. Audit risk is the risk that the auditor may unknowingly fail to modify the opinion on
financial statements that are materially misstated. The acceptable level of audit risk is a matter of auditor
judgment, but it would not be affected by the methods used to process accounting information.
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