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NEW QUESTION: 1
Reporting standards for financial audits under Government Auditing Standards (the Yellow Book) differ
from reporting under generally accepted auditing standards in that Government Auditing Standards require
the auditor to:
A. Present the results of the auditor's tests of controls.
B. Provide positive assurance that control activities regarding segregation of duties are consistent with the
entity's control objectives.
C. Describe the scope of the auditor's principal substantive tests.
D. Provide negative assurance that the auditor discovered no evidence of intentional override of internal
controls.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The report on the audit of financial statements should describe the scope of the
auditor's testing of compliance with laws and regulations and internal control over financial reporting, and
present the results of those tests.
Choice "A" is incorrect. The auditor's report on internal controls indicates whether or not material
weaknesses were found, but it does not provide assurance that specific internal control activities are
consistent with the entity's objectives.
Choice "C" is incorrect. The auditor is not required to provide negative assurance regarding the override of
internal control, although the audit report will provide negative assurances regarding internal control over
financial reporting and its operations that may involve a material weakness.
Choice "D" is incorrect. There is no requirement that the auditor describe the scope of substantive tests.
However, under Government Auditing Standards, the report on the audit of financial statements should
describe the scope of the auditor's testing of compliance with laws and regulations and internal control
over financial reporting. Communication with Those Charged with Governance

NEW QUESTION: 2
Mohan is a manager in ABC Co. Ltd. His family consists of his wife and child. It is assumed that his family needs a minimum of Rs. 10,000 per month to maintain current standard of life in unfortunate case of demise of Mohan. The interest rate is 6% pa. Calculate how much insurance is required under income replacement method?
A. 25 lakhs
B. 20 lakhs
C. 15 lakhs
D. 18 lakhs
Answer: B

NEW QUESTION: 3
あなたは多くのWebサービスを提供するSaaS企業の開発者です。
会社のすべてのWebサービスは、次の要件を満たしている必要があります。
* API管理を使用してサービスにアクセスする
* OpenID Connectを認証に使用する
*匿名での使用を防ぐ
最近のセキュリティ監査により、認証なしで複数のWebサービスを呼び出すことができることが判明しました。
どのAPI管理ポリシーを実装する必要がありますか？
A. チェックヘッダー
B. jsonp
C. validate-jwt
D. 認証証明書
Answer: C
Explanation:
Explanation
Add the validate-jwt policy to validate the OAuth token for every incoming request.
Reference:
https://docs.microsoft.com/en-us/azure/api-management/api-management-howto-protect-backend-with-aad

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