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NEW QUESTION: 1
A security administrator needs an external vendor to correct an urgent issue with an organization's physical access control system (PACS). The PACS does not currently have internet access because it is running a legacy operation system. Which of the following methods should the security administrator select the best balances security and efficiency?
A. Temporarily permit outbound internet access for the pacs so desktop sharing can be set up
B. Set up VPN concentrator for the vendor and restrict access to the PACS using desktop sharing
C. Have the external vendor come onsite and provide access to the PACS directly
D. Set up a web conference on the administrator's pc; then remotely connect to the pacs
Answer: B

NEW QUESTION: 2

A. Option B
B. Option A
Answer: A

NEW QUESTION: 3
With respect to the audit of a nonissuer, significant deficiencies are matters that come to an auditor's
attention, which should be communicated to an entity's management and those charged with governance
because they represent:
A. Intentional attempts by client personnel to limit the scope of the auditor's fieldwork.
B. Material irregularities or illegal acts perpetrated by high-level management.
C. Flagrant violations of the entity's documented conflict-of-interest policies.
D. Deficiencies in the design or operation of internal control that could reasonably be expected to cause a
non-inconsequential misstatement in the financial statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Significant deficiencies in the design or operation of internal control should be
communicated to management and those charged with governance because there is more than a remote
likelihood that they will result in a financial statement misstatement that is more than inconsequential.
Choice "A" is incorrect. Irregularities or illegal acts may not represent deficiencies in internal control (e.g., if
such acts occur through collusion).
Choice "C" is incorrect. Significant deficiencies do not necessarily involve violations of an entity's conflict-
of-interest policies.
Choice "D" is incorrect. Interfering with the auditor's procedures would not constitute a significant
deficiency, since such interference would not affect the financial statements.