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NEW QUESTION: 1
When you use the database migration option reset procedure as a fallback scenario, which of the changes made during the migration are NOT reset?
There are 3 correct answers to this question.
Response:
A. The shadow schema on the non-SAP database
B. The DBACOCKPIT user on the SAP HANA database
C. The SAP ABAP kernel on the application server
D. The updated BRTOOLS on the non-SAP database
E. The deleted SAP BusinessObjects Business Intelligence data on the non-SAP database
Answer: B,D,E
NEW QUESTION: 2
What is the correct procedure to change Ethernet switching modes?
A. Navigate to the subordinate Fabric Interconnect in the GUI, choose "Set Ethernet Switching mode", wait for it to come back up, and repeat on the primary FI.
B. Simply start using the switching features. The Fabric Interconnect automatically reconfigures to use Ethernet Switching Mode.
C. Navigate to either Fabric Interconnect in the GUI and transparently update the mode to switching. Repeat on the other Fabric Interconnect.
D. Navigate to either Fabric Interconnect in the GUI, choose "Set Ethernet Switching mode", and wait while both FIs reboot simultaneously.
Answer: D
NEW QUESTION: 3
When no tax deductions are allowed if risks are not transferred, whereas premiums paid to insurers are tax deductible, this leads to the formation of:
A. Claims
B. Captives
C. Fronting
D. Portfolio
Answer: B
NEW QUESTION: 4
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. A prospective engagement to project, for a period of time not to exceed one year, and report on the
expected benefits of the entity's internal control.
B. A consulting engagement to provide constructive advice to the entity on its internal control.
C. An audit engagement to render an opinion on the entity's internal control.
D. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An engagement to report on an entity's internal control is best described as an
attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Choice "B" is incorrect. An audit involves expressing (or disclaiming) an opinion on historical financial
statements. An engagement to report on internal control is an attestation engagement and not an audit.
Thus, the engagement is covered under the attestation standards rather than GAAS.
Choice "C" is incorrect. A prospective engagement is not appropriate for a report on internal control. In
fact, the CPA's report includes an "inherent limitations" paragraph stating that projections of the internal
control evaluation to the future are risky, since conditions or the degree of compliance may change.
Choice "D" is incorrect. In a consulting engagement, the practitioner develops findings, conclusions, and
recommendations, but does not report on an assertion that is the responsibility of another party. When a
CPA reports on an entity's internal control, he or she is in effect reporting on management's assertion.
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