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NEW QUESTION: 1
In auditing accounts payable, an auditor's procedures most likely would focus primarily on management's
assertion of:
A. Valuation and allocation.
B. Completeness.
C. Understandability and classification.
D. Existence.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. When testing liabilities, an auditor generally is concerned about understatement (as
opposed to overstatement, for assets). Therefore, in auditing accounts payable, an auditor's procedures
most likely would focus primarily on management's assertion of completeness (if accounts payable is not
complete it would be understated).
Choice "A" is incorrect. The assertion of existence is the primary focus of the auditor when auditing an
asset account, not accounts payable.
Choice "B" is incorrect. The understandability and classification assertion is not the primary focus in the
audit of accounts payable.
Choice "D" is incorrect. The assertion of valuation and allocation is not the main focus with respect to
accounts payable. Good external evidence generally is available to support the amount, and allocation
over more than one period generally is not required.

NEW QUESTION: 2
Matt, a security consultant, has been tasked with increasing server fault tolerance and has been given no
budget to accomplish his task. Which of the following can Matt implement to ensure servers will withstand
hardware failure?
A. A cold site
B. A host standby
C. Hardware load balancing
D. RAID
Answer: D
Explanation:
Section: Compliance and Operational Security
Explanation/Reference:
Explanation:
Fault tolerance is the ability of a system to sustain operations in the event of a component failure. Fault-
tolerant systems can continue operation even though a critical component, such as a disk drive, has failed.
This capability involves overengineering systems by adding redundant components and subsystems. RAID
can achieve fault tolerance using software which can be done using the existing hardware and software.

NEW QUESTION: 3
You need to ensure that members of a group named Relecloudadmins can create user accounts and mailboxes for new employees by using Exchange Admin Center (EAC) after the planned upgrade.
What should you do first?
A. Run setup.exe and specify the /PrepareDomain parameter.
B. Run the New-ManagementRole cmdlet.
C. Run the New-ManagementRoleAssignment cmdlet.
D. Run setup.exe and specify the /prepareAD parameter.
Answer: C
Explanation:
References:
https://technet.microsoft.com/en-us/library/dd335193(v=exchg.160).aspx

NEW QUESTION: 4
Which of the following characteristics do both informal and formal groups share?
A. Both groups are structured similarly.
B. Membership in both groups is usually the same.
C. Both groups exist within the community to perform a productive activity.
D. Commitment to both groups depends on the group's attractiveness and cohesiveness.
Answer: D
Explanation:
The commitment to a group depends on the group's attractiveness and cohesiveness. Employees are more likely to join a group that has a favorable view from the outside and whose group members adhere to the group and resist outside pressure.