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NEW QUESTION: 1
Sie richten einen Zeitverwaltungsprozess ein, in dem alle Zeiten erfasst werden. Sie möchten dem Administrator ermöglichen, alternative Arbeitszeitpläne zu verwalten. Welche Methode würden Sie wählen?
A. Positives Zeitmanagement mit IT2004 (Verfügbarkeit)
B. Positives Zeitmanagement mit dem Zusatz von IT2003 (Substitutions)
C. Negatives Zeitmanagement mit Zusatz von IT2003 (Substitutions)
D. Negative Zeitwirtschaft mit IT2004 (Verfügbarkeit)
Answer: B

NEW QUESTION: 2
An organization is within a jurisdiction where new regulations have recently been announced to restrict cross-border data transfer of personally identifiable information (PIl). Which of the following IT decisions will MOST likely need to be assessed in the context of this?
A. Applying encryption to databases hosting PII data
B. Purchasing cyber insurance from an overseas insurance company
C. Hiring IT consultants from overseas
D. Hosting the payroll system at an external cloud service provider
Answer: D

NEW QUESTION: 3

A. DynamoDB
B. SMS
C. HTTP
D. UDP
E. Named Pipes
Answer: B,C

NEW QUESTION: 4
An auditor's special report on financial statements prepared in conformity with the cash basis of accounting
should include a separate explanatory paragraph before the opinion paragraph that:
A. Justifies the reasons for departing from generally accepted accounting principles.
B. States whether the financial statements are fairly presented in conformity with another comprehensive
basis of accounting.
C. Refers to the note to the financial statements that describes the basis of accounting.
D. Explains how the results of operations differ from financial statements prepared in conformity with
generally accepted accounting principles.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An auditor's special report on financial statements prepared in conformity with the
cash basis of accounting should include a separate explanatory paragraph before the opinion paragraph
that refers to the note to the financial statements that describes the basis of accounting.
Choice "A" is incorrect. The auditor should not include a separate explanatory paragraph that justifies the
reasons for any departure from GAAP.
Choice "B" is incorrect. The opinion paragraph (not the preceding explanatory paragraph) states whether
the financial statements are fairly presented in conformity with the other comprehensive basis of
accounting.
Choice "D" is incorrect. The auditor's report does not explain the differences between GAAP and the
OCBOA, but merely states that they are different.