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NEW QUESTION: 1
安全でないAPIによって最も脅かされる可能性があるクラウドコンピューティングの重要な側面はどれですか。
A. 自動化
B. 冗長性
C. 弾力性
D. リソースプーリング
Answer: A
Explanation:
Cloud environments depend heavily on API calls for management and automation. Any vulnerability with the APIs can cause significant risk and exposure to all tenants of the cloud environment. Resource pooling and elasticity could both be impacted by insecure APIs, as both require automation and orchestration to operate properly, but automation is the better answer here. Redundancy would not be directly impacted by insecure APIs.
NEW QUESTION: 2
計画品質プロセスの出力は次のうちどれですか？
A. プロジェクトドキュメントの更新
B. コストパフォーマンスベースライン
C. 管理図
D. 組織プロセス資産の更新
Answer: A
NEW QUESTION: 3
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. An audit engagement to render an opinion on the entity's internal control.
B. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
C. A consulting engagement to provide constructive advice to the entity on its internal control.
D. 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.
Answer: B
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.
NEW QUESTION: 4
A. Option E
B. Option B
C. Option C
D. Option A
E. Option D
Answer: B,D
Explanation:
Explanation
References:
http://docs.oracle.com/cd/B19306_01/server.102/b14215/dp_overview.htm