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NEW QUESTION: 1



Sqlplus HR/HR@ORCL

A. Option C
B. Option B
C. Option D
D. Option A
Answer: C

NEW QUESTION: 2
Which of the following procedures would yield the most reliable evidence?
A. A scanning of trial balances.
B. A recalculation of bad debt expense.
C. An inquiry of client personnel.
D. A comparison of beginning and ending retained earnings.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor's direct personal knowledge (obtained through observation, examination,
inspection, or recalculation) is one of the most reliable forms of evidence.
Choice "A" is incorrect. Scanning of trial balances may indicate areas where more attention should be
focused (e.g., unusual balances, zero balances, etc.), but would seldom provide reliable evidence in and of
itself.
Choice "B" is incorrect. Inquiry of client personnel provides evidence that is not particularly reliable, which
is why it often needs to be corroborated by the auditor.
Choice "C" is incorrect. A comparison of beginning and ending retained earnings may provide information
about certain transactions and events (e.g., dividends, income, etc.), but would not in and of itself provide
evidence supporting those items.

NEW QUESTION: 3
Which of the following help(s) prevent an organization's systems from participating in a distributed denial- of-service (DDoS) attack?
A. Using access control lists (ACLs) to restrict inbound connection attempts
B. Inbound traffic filtering
C. Outbound traffic filtering
D. Recentralizing distributed systems
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Outbound traffic filtering can help prevent an organization's systems from participating in a distributed denial-of-service (DDoS) attack.