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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. Deficiencies in the design or operation of internal control that could reasonably be expected to cause a
non-inconsequential misstatement in the financial statements.
C. Material irregularities or illegal acts perpetrated by high-level management.
D. Intentional attempts by client personnel to limit the scope of the auditor's fieldwork.
Answer: B
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
A company has recently installed ipfilter software to increase security in their environment. Which security benefits will the company gain from using this software? (Select two.)
A. Increased password length
B. Network address translation
C. Trusted platform security
D. Increased file system security
E. Firewall services
Answer: C,E
Explanation:
Reference: https://h20392.www2.hp.com/portal/swdepot/displayProductInfo.do?productNumber=B9901AA
NEW QUESTION: 3
Consider the following code:
Will this function generate an error?
A. No, because the code is well-formed
B. Yes, because the passed arguments have not been defined before the function call
C. Yes, because there are no valid variables returned
D. Yes, because the alert syntax is incorrect
Answer: B
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