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NEW QUESTION: 1
To be able to access and modify any object within the portal, regardless of any security policies set for the object, the administrator must be a member of whichbuilt-in role?
A. Server Administrators
B. Directory Administrators
C. System Administrators
D. Report Administrators
Answer: C
NEW QUESTION: 2
An IS auditor finds that periodic reviews of read-only users for a reporting system are not being performed.
Which of the following should be the IS auditor's NEXT course of action?
A. Obtain a verbal confirmation from IT for this exemption.
B. Review the list of end-users and evaluate for authorization.
C. Verify managements approval for this exemption.
D. Report this control process weakness to senior management
Answer: B
NEW QUESTION: 3
An auditor was unable to obtain audited financial statements or other evidence supporting an entity's
investment in a foreign subsidiary. Between which of the following opinions should the entity's auditor
choose?
A. Qualified and adverse.
B. Adverse and unqualified with an explanatory paragraph added.
C. Qualified and disclaimer.
D. Disclaimer and unqualified with an explanatory paragraph added.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. When an auditor is unable to obtain audited financial statements or other evidence
supporting an entity's investment in a subsidiary (foreign or domestic), the auditor should issue a qualified
or disclaimer of opinion depending on the materiality of the investment in the subsidiary.
Choices "A", "B", and "C" are incorrect. An adverse opinion is only issued when the FS are not presented
fairly in conformity with GAAP, and an unqualified opinion with an explanatory paragraph is not appropriate
for a scope limitation.
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