CV0-003 Practice Questions

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NEW QUESTION: 1
If you issue the command shutdown abort prior to trying to put the database in ARCHIVELOG mode, what will be the result when you issue the command alter database archivelog?
A. The alter database archivelog inconsistent command must be used to put the database in ARCHIVELOG mode.
B. There is no alter database archivelog command. The correct command is alter database alterlogging.
C. The alter database archivelog command will ask if you want to make the database consistent first.
D. The alter database archivelog command will succeed.
E. The alter database archivelog command will fail.
Answer: E

NEW QUESTION: 2
There is no established template for documenting compliance risk. Each institution should develop a risk assessment that fits its risk profile. The components that are commonly used throughout the industry are as follows EXCEPT:
A. Training the leadership of compliance regulation program
B. Identifying key performance indicators
C. Measuring key risk indicators
D. Risk assessment
Answer: A

NEW QUESTION: 3

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

NEW QUESTION: 4
Which of the following statements is correct concerning an auditor's responsibility to report fraud?
A. The disclosure of fraudulent activities to parties other than the client's senior management and those
charged with governance is not ordinarily part of the auditor's responsibility.
B. Fraudulent activities involving senior management of which the auditor becomes aware should be
reported directly to the SEC.
C. The auditor is required to communicate to those charged with governance all minor fraudulent acts
perpetrated by low-level employees, even if the amounts involved are inconsequential.
D. The disclosure of material management fraud to principal stockholders is required when both senior
management and the board of directors fail to acknowledge the fraudulent activities.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The disclosure of fraudulent activities to parties other than the client's senior
management and those charged with governance is not ordinarily part of the auditor's responsibility.
Choice "A" is incorrect. Only fraud that causes a material misstatement of the financial statements or fraud
involving senior management should be reported to those charged with governance.
Choice "B" is incorrect. The disclosure of fraudulent activities to parties other than the client's senior
management and those charged with governance is not ordinarily part of the auditor's responsibility.
Although there are certain exceptions to this rule, disclosure to stockholders is not one of them.
Choice "C" is incorrect. Fraudulent activities involving senior management of which the auditor becomes
aware should be reported directly to those charged with governance, not to the SEC. (Only in certain
limited circumstances would fraud be disclosed to the SEC via required regulatory reports.)