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NEW QUESTION: 1
プロジェクト管理事務所（PMO）は、プロジェクトマネージャーにプロジェクトの予備費を計算するように依頼します。
A. 以前の経験に基づいて、コストにパーセンテージを追加します
B. PMOに、会社のポリシーに従って予算を増やすよう依頼する
C. リスク管理計画を確認する
D. 総コストを確認し、品質の問題をカバーするために予備を追加します
Answer: C
NEW QUESTION: 2
The likelihood of assessing control risk too high is the risk that the sample selected to test controls:
A. Does not support the auditor's planned assessed level of control risk when the true operating
effectiveness of internal control justifies such an assessment.
B. Contains misstatements that could be material to the financial statements when aggregated with
misstatements in other account balances or transactions classes.
C. Does not support the tolerable error for some or all of management's assertions.
D. Contains proportionately fewer monetary errors or deviations from prescribed internal controls than
exist in the balance or class as a whole.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The risk of assessing control risk too high is the risk that the assessed level of
control risk based on the sample is greater than the true risk based on the actual operating effectiveness
of the control.
Choice "B" is incorrect. Tests of controls are not designed to directly detect misstatements. Tests of
controls directed toward the operating effectiveness of an internal control are concerned with how the
control was applied, the consistency with which it was applied during the audit period, and by whom it was
applied.
Choice "C" is incorrect. The risk that the sample contains proportionately fewer monetary errors or
deviations than exist in the class as a whole is the risk of assessing control risk too low.
Choice "D" is incorrect. Tolerable misstatements (errors) are related to the results of substantive tests of
details, not tests of controls.
NEW QUESTION: 3
Which control plane protocol is used between Cisco SD-WAN routers and vSmart controllers?
A. OTCP
B. BGP
C. OMP
D. UDP
Answer: C