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The first module focuses on preparing for the Test Manager exam.
NEW QUESTION: 1
どのClearPass機能がエンドポイントコンテキストとクライアントデバイスタイプを評価しますか？
A. プロファイリング
B. 機内
C. キャプティブポータル
D. 姿勢
Answer: A
NEW QUESTION: 2
Dell EMC UnityVSAのProfessional Editionでサポートされているオプションは何ですか？
A. 4TB、10TB、および50TB
B. 4 TB、25 TB、および50 TB
C. 10 TB、25 TB、および50 TB
D. 10 TB、30 TB、および50 TB
Answer: C
NEW QUESTION: 3
In determining the effectiveness of an entity's internal controls relating to the occurrence assertion for
payroll transactions, an auditor most likely would inquire about and:
A. Verify the preparation of the monthly payroll account bank reconciliation.
B. Observe the segregation of duties concerning personnel responsibilities and payroll disbursement.
C. Inspect evidence of accounting for prenumbered payroll checks.
D. Recompute the payroll deductions for employee fringe benefits.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The occurrence assertion as it relates to payroll transactions would correspond to an
audit objective to determine that payroll transactions actually occurred (i.e., that all payroll checks were
issued to valid employees for hours actually worked). Segregation of duties between personnel and payroll
departments is an important control to ensure that only valid employees receive paychecks.
Choice "B" is incorrect. Inspecting evidence related to prenumbering of payroll checks would relate to the
completeness assertion.
Choice "C" is incorrect. Recomputing payroll deductions is a substantive test related to the accuracy
assertion.
Choice "D" is incorrect. Verifying the preparation of the monthly payroll account bank reconciliation would
provide significant evidence for the accuracy assertion for payroll transactions.