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NEW QUESTION: 1
Which ONE of the following provides an example of circumstances that may create self-review threats for a professional accountant in public practice?
A. A member of the assurance team being, or having recently been, a director or officer of that client
B. The discovery of a significant error during a re-evaluation of the work of the professional accountant in public practice
C. Reporting on the operation of financial systems after being involved in their design or implementation
D. All of the above
Answer: D

NEW QUESTION: 2
内部の脅威からクラウドの運用を保護するための対策には、以下を除くすべてが含まれます。
A. 最小特権
B. 職務の分離
C. 利益相反
D. 必須の休暇
Answer: C
Explanation:
説明
利益相反は脅威であり、統制ではありません。

NEW QUESTION: 3
Six months after a disgruntled systems programmer was fired and passwords disabled, the company's mainframe computer was brought to a halt when it suddenly erased all of its own files and software. The most likely way the programmer accomplished this was by:
A. Implanting a virus in the operating system and executing it via a back door.
B. Having an accomplice in the computer center.
C. Returning to the computer center after 6 months.
D. Planting a computer virus through the use of telephone access.
Answer: A
Explanation:
Viruses are a form of computer sabotage. They are programs hidden within other programs that have the capacity to duplicate themselves and infect other systems. Sharing of storage media or participation in computer networks creates exposure to viruses. Viruses may result in actions ranging from harmless pranks to erasure of files and programs. A back door is a shortcut created in an operating system that permits a programmer simple access to the system.