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NEW QUESTION: 1
Which of the following audit procedures is best for identifying unrecorded trade accounts payable?
A. Reconciling vendors' statements to the file of receiving reports to identify items received just prior to the
balance sheet date.
B. Investigating payables recorded just prior to and just subsequent to the balance sheet date to
determine whether they are supported by receiving reports.
C. Examining unusual relationships between monthly accounts payable balances and recorded cash
payments.
D. Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether
the related payables apply to the prior period.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Unrecorded trade accounts payable are best identified by reviewing cash
disbursements recorded subsequent to the balance sheet date to determine whether the related payables
apply to the prior period.
Choice "A" is incorrect. There is not usually a predictable relationship between accounts payable and cash
payments, because management can pay cash or incur additional liabilities at its discretion.
Choice "B" is incorrect. Reconciling vendors' statements to the file of receiving reports would not identify
unrecorded payables, as the vendor statement would still agree with the receiving report even if the
payable were not recorded.
Choice "D" is incorrect. Investigating payables already recorded would not help identify unrecorded trade
payables.

NEW QUESTION: 2
You execute the following commands to audit database activities:
SQL > ALTER SYSTEM SET AUDIT_TRIAL=DB, EXTENDED SCOPE=SPFILE;
SQL > AUDIT SELECT TABLE, INSERT TABLE, DELETE TABLE BY JOHN By SESSION WHENEVER SUCCESSFUL;
Which statement is true about the audit record that generated when auditing after instance restarts?
A. One audit record is created for the whole session if john successfully executes a SELECT, INSERT, or DELETE command on a table, and contains the execution plan, SQL text, and bind variables used.
B. One audit record is created for the whole session if john successfully executes a SELECT, INSERT, or DELETE command, and contains the execution plan for the SQL statements.
C. One audit record is created for every successful execution of a SELECT, INSERT OR DELETE command on a table, and contains the SQL text for the SQL Statements.
D. One audit record is created for every successful execution of a SELECT, INSERT OR DELETE command, and contains the execution plan for the SQL statements.
E. One audit record is created for the whole session if JOHN successfully executes a select command, and contains the SQL text and bind variables used.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Note:
* BY SESSION
In earlier releases, BY SESSION caused the database to write a single record for all SQL statements or operations of the same type executed on the same schema objects in the same session. Beginning with this release (11g) of Oracle Database, both BY SESSION and BY ACCESS cause Oracle Database to write one audit record for each audited statement and operation.
* BY ACCESS
Specify BY ACCESS if you want Oracle Database to write one record for each audited statement and operation.
Note:
If you specify either a SQL statement shortcut or a system privilege that audits a data definition language (DDL) statement, then the database always audits by access. In all other cases, the database honors the BY SESSION or BY ACCESS specification.
* For each audited operation, Oracle Database produces an audit record containing this information:
/The user performing the operation
/The type of operation
/The object involved in the operation
/The date and time of the operation
References:

NEW QUESTION: 3
A system administrator receives a help ticket stating that users at a remote office are unable make three-way calls What should the administrator do in the cisco Unified Communications Manager configuration to troubleshoot the issue?
A. Check the media resources for a registered Media Termination point and ensure that it is assigned to a location for that office.
B. Check the media resources for a registered Media Termination point and ensure that it is added to the correct Media Resource Group for that office.
C. Check the media resources for a registered conference bridge and ensure that it is added to the correct region for that office.
D. Check the media resources for a registered conference bridge and ensure that it is assigned to the right Media Resource Group for that office.
Answer: D