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NEW QUESTION: 1
When an auditor is to conduct an audit of a service organization, what considerations should the auditor
make in the planning stages regarding internal controls of the organization?
A. The auditor should assess the control risk before obtaining an understanding of internal controls.
B. The auditor should obtain an understanding of the effect of the user organization upon the service
organization.
C. The auditor should obtain an understanding of the entity's internal controls after performing substantive
procedures.
D. The auditor should be engaged to perform agreed-upon procedures.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In some situations, the controls at a service organization are designed under the
assumption that there will be certain complementary controls implemented by user organizations. These
complementary controls should be included in the description of controls. The service auditor should
obtain an understanding of such situations, in order to evaluate whether the complementary controls are
necessary to achieve stated control objectives.
Choice "A" is incorrect. The auditor would need to understand controls before assessing their operating
effectiveness.
Choice "B" is incorrect. Substantive procedures are not performed by a service auditor, who is either
reporting on controls placed in operation, or on controls placed in operation and their operating
effectiveness. Remember that a service auditor's engagement is not the same as an audit of financial
statements.
Choice "D" is incorrect. Although a service auditor's engagement differs from an audit of financial
statements, it is performed in accordance with the general standards as well as the relevant fieldwork and
reporting standards. It is not considered to be an agreed-upon procedures engagement, as the auditor has
not been engaged by the service organization to issue a report of findings based on specific, agreed on
procedures.

NEW QUESTION: 2

A. Option C
B. Option D
C. Option B
D. Option A
Answer: C
Explanation:
Explanation
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References: https://www.asp.net/mvc/overview/performance/bundling-and-minification

NEW QUESTION: 3

Refer to the exhibit. Which EIGRP routes will appear in the routing table of R2?
A. 2001:12::1/128
B. 2001:112::/64, 2001:12::1/64
C. 2001:112::/64, 2001:12::1/128
D. 2001:12::1/64
Answer: A
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 4

A. Option C
B. Option D
C. Option B
D. Option A
Answer: A
Explanation:
Explanation
You can use AWS CloudTrail to get a history of AWS API calls and related events for your account. This history includes calls made with the AWS Management Console, AWS Command Line Interface, AWS SDKs, and other AWS services.
For more information on Cloudtrail, please visit the below URL:
* http://docs.aws.amazon.com/awscloudtrail/latest/userguide/cloudtrail-user-guide.html
AWS Config is a service that enables you to assess, audit, and evaluate the configurations of your AWS resources. Config continuously monitors and records your AWS resource configurations and allows you to automate the evaluation of recorded configurations against desired configurations. With Config, you can review changes in configurations and relationships between AWS resources, dive into detailed resource configuration histories, and determine your overall compliance against the configurations specified in your internal guidelines. This enables you to simplify compliance auditing, security analysis, change management, and operational troubleshooting. For more information on the config service, please visit the below URL:
* https://aws.amazon.com/config/
You can generate and download a credential reportthat lists all users in your account and the status of their various credentials, including passwords, access keys, and MFA devices. You can get a credential report from the AWS Management Console, the AWS SDKs and Command Line Tools, or the 1AM API. For more information on Credentials Report, please visit the below URL:
* http://docs.aws.amazon.com/IAM/latest/UserGuide/id_credentials_getting-report.html

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