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NEW QUESTION: 1
Incorporating the results of a maturity model assessment is MOST useful in the development of:
A. key performance indicators (KPis).
B. balanced scorecards.
C. strategic implementation plans.
D. key risk indicators (KRIs).
Answer: B
NEW QUESTION: 2
A developer examines a list of potential enterprise applications and selects the most appropriate technologies to use for each application.
For which two applications is EJB an appropriate solution? (Choose two.)
A. As an online shopping cart which can persist across multiple sessions with a single client.
B. As a Web service endpoint accessed by non-Java clients.
C. To render a GUI for mobile clients.
D. As a container for web-tier components including JSP.
E. To receive and respond to HTTP Post requests directly from a web browser.
Answer: A,B
NEW QUESTION: 3
In identifying matters for communication with those charged with governance, an auditor most likely would
ask management whether:
A. There were any subsequent events of which the auditor was unaware.
B. The turnover in the accounting department was unusually high.
C. It consulted with another CPA firm about accounting matters.
D. It agreed with the auditor's assessed level of control risk.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is required to communicate to those charged with governance regarding
certain matters, including management consultation with other auditors. Consequently, the auditor must
ask management about this matter.
Choice "A" is incorrect. Unusually high turnover in the accounting department is a negative factor in
assessing control risk, but it is not a matter that needs to be communicated to those charged with
governance.
Choice "C" is incorrect. Inquiry of management concerning any subsequent events of which the auditor is
unaware is a required audit procedure, which would also be confirmed as part of the management
representation letter, but it is not a matter that needs to be communicated to those charged with
governance. (They should already know!)
Choice "D" is incorrect. The auditor alone has responsibility for judgments regarding the assessed level of
control risk, and the auditor would not generally discuss this assessment with management.
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C-SACS-2321 Exam Info
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C-SACS-2321 Exam Topics
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C-SACS-2321 Offcial Page
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