2022 CISA-KR Schulungsunterlagen - CISA-KR Online Prüfungen, Certified Information Systems Auditor (CISA Korean Version) Testengine - Smart

Pass CISA-KR Exam Cram

Exam Code: CISA-KR

Exam Name: Certified Information Systems Auditor (CISA Korean Version)

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
An auditor would least likely initiate a discussion with those charged with governance concerning:
A. Disagreements with management as to accounting principles that were resolved during the current
year's audit.
B. The methods used to account for significant unusual transactions.
C. Indications of fraud and illegal acts committed by a corporate officer that were discovered by the
auditor.
D. The maximum dollar amount of misstatements that could exist without causing the financial statements
to be materially misstated.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor's consideration of materiality is a matter of professional judgment and is
influenced by the auditor's perception of the needs of a reasonable person who will rely on the financial
statements. Materiality assessments are not typically discussed with those charged with governance.
Choice "A" is incorrect. The auditor should communicate with those charged with governance about the
appropriateness of significant accounting policies, such as the methods used to account for significant
unusual transactions.
Choice "C" is incorrect. The auditor should inform those charged with governance of illegal acts that come
to the auditor's attention during the course of the audit. Fraud involving senior management should also be
reported directly to those charged with governance.
Choice "D" is incorrect. The auditor should discuss with those charged with governance any
disagreements with management, whether or not they were satisfactorily resolved, about matters that
individually or in the aggregate could be significant to the entity's financial statements or the auditor's
report.

NEW QUESTION: 2
When you create a protection group for LUN BCManager make protection settings, the interface can't view the LUN, which of the following may be causes?
A. storage LUN configuration problems
B. Remote Copy configuration problems
C. storing starter configuration problems
D. BCManager software configuration problems
Answer: B

NEW QUESTION: 3
Which of the following provides the least accurate in estimating?
A. Definitive estimate
B. Budget estimate
C. WBS estimate
D. Rough order of magnitude
Answer: D
Explanation:
The rough order of magnitude is the least accurate approach, as it may vary from -25 percent to +75 percent.

NEW QUESTION: 4
You have been asked to allocate storage from a Hitachi Unified Storage system to a cluster of AIX hosts. The application owner wants you to make sure that the queue depth is set to 16 for all the LUNs. Where do you define the queue depth?
A. on the WWPN Target Ports
B. on the server HBAs
C. on each LUN
D. on the WWNN Target Ports
Answer: C

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