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NEW QUESTION: 1
An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory
paragraph:
A. Within the notes to the financial statements.
B. Following the opinion paragraph.
C. Preceding the opinion paragraph.
D. Preceding the scope paragraph.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor should disclose the substantive reasons for expressing an adverse
opinion in a separate explanatory paragraph preceding the opinion paragraph.
Choice "A" is incorrect. There are no circumstances where an explanatory paragraph precedes the scope
paragraph.
Choice "C" is incorrect. The explanatory paragraph follows the opinion paragraph when there is a change
in accounting principle or when there is doubt as to going concern.
Choice "D" is incorrect. The auditor cannot include an explanatory paragraph in the financial statements,
which are the responsibility of management.

NEW QUESTION: 2
What layer of the OSI/ISO model does Point-to-point tunnelling protocol (PPTP) work at?
A. Session layer
B. Data link layer
C. Transport layer
D. Network layer
Answer: B
Explanation:
PPTP operates at the data link layer (layer 2) of the OSI model and uses
native PPP authentication and encryption services. Designed for individual client to server
connections, it enables only a single point-to-point connection per session.
PPTP - Point-to-Point Tunneling Protocol - extends the Point to Point Protocol (PPP)
standard for traditional dial-up networking. PPTP is best suited for the remote access
applications of VPNs, but it also supports LAN internetworking.
PPTP operates at Layer 2 of the OSI model.
Using PPTP
PPTP packages data within PPP packets, then encapsulates the PPP packets within IP
packets (datagrams) for transmission through an Internet-based VPN tunnel. PPTP
supports data encryption and compression of these packets. PPTP also uses a form of
General Routing Encapsulation (GRE) to get data to and from its final destination.
Reference(s) used for this question:
KRUTZ, Ronald L. & VINES, Russel D., The CISSP Prep Guide: Mastering the Ten Domains of Computer Security, John Wiley & Sons, 2001, Chapter 3: Telecommunications and Network Security (page 95). and http://compnetworking.about.com/od/vpn/l/aa030103a.htm and http://technet.microsoft.com/en-us/library/cc768084.aspx

NEW QUESTION: 3
Which organization virtual data center network type is used for internal communication?
A. routed
B. protected
C. direct
D. isolated
Answer: D

NEW QUESTION: 4
A security policy will take the form of a document or a collection of documents, depending on the situation or usage. It can become a point of reference in case a violation occurs that results in dismissal or other penalty. Which of the following is NOT true for a good security policy?
A. It must be implemented through system administration procedures, publishing of acceptable use guide lines or other appropriate methods
B. It must clearly define the areas of responsibilities of the users, administrators and management
C. It must be approved by court of law after verifications of the stated terms and facts
D. It must be enforceable with security tools where appropriate and with sanctions where actual prevention is not technically feasible
Answer: C