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NEW QUESTION: 1
An accountant who reviews the financial statements of a nonissuer should issue a report stating that a
review:
A. Provides negative assurance that the internal control structure is functioning as designed.
B. Provides only limited assurance that the financial statements are fairly presented.
C. Is substantially more in scope than a compilation.
D. Is substantially less in scope than an audit.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An accountant who reviews the financial statements of a nonissuer should issue a
report stating that a review is substantially less in scope than an audit. (This is why you have to
"memorize" the key phrases in the review and compilation reports.)
Choice "B" is incorrect. Internal control inquiries are not part of a review, and therefore assurances related
to internal control are inappropriate.
Choice "C" is incorrect. A review does provide limited assurance as to GAAP, but this is not the
appropriate wording for the report.
Choice "D" is incorrect. Review report language compares a review with an audit, not with a compilation.
NEW QUESTION: 2
You are designing an SSL/TLS solution that requires HTTPS clients to be authenticated by the Web server using client certificate authentication. The solution must be resilient.
Which of the following options would you consider for configuring the Web server infrastructure?
Choose 2 answers
A. Configure ELB with HTTPS listeners, and place the Web servers behind it.
B. Configure your Web servers as the origins for a CloudFront distribution.
Use custom SSL certificates on your CloudFront distribution.
C. Configure your Web servers with EIPs.
Place the Web servers in a Route53 Record Set, and configure health checks against all Web servers.
D. Configure ELB with TCP listeners on TCP/443, and place the Web servers behind it.
Answer: C,D
Explanation:
B is correct, terminate SSL on the instance using client-side certificate.
C is correct, Remove ELB and use Web Servers directly with Route 53.
NEW QUESTION: 3
Which three statements are true about SQL plan directives? (Choose three.)
A. They instruct the optimizer to create only column group statistics.
B. They instruct the maintenance job to collect missing statistics or perform dynamic sampling to generate a more optimal plan.
C. They are tied to a specific statement or SQL ID.
D. They are created for a query expression where statistics are missing or the cardinality estimates by the optimizer are incorrect.
E. Improve plan accuracy by persisting both compilation and execution statistics in the SYSAUX tablespace.
F. They are used to gather only missing statistics.
Answer: B,D,E
NEW QUESTION: 4
What is used to keep track of what a user does on a system?
A. authentication
B. auditing
C. permissions
D. user rights
Answer: B
Explanation:
Security can be divided into three areas:
Authentication is used to prove the identity of a user.
Authorization gives access to the user that was authenticated.
To complete the security picture, you need to enable auditing so that you can have a
record of the
users who have logged in and what the user accessed or tried to access.