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NEW QUESTION: 1
Which of the following statements is correct concerning an auditor's responsibility to report fraud?
A. The disclosure of fraudulent activities to parties other than the client's senior management and those
charged with governance is not ordinarily part of the auditor's responsibility.
B. The disclosure of material management fraud to principal stockholders is required when both senior
management and the board of directors fail to acknowledge the fraudulent activities.
C. Fraudulent activities involving senior management of which the auditor becomes aware should be
reported directly to the SEC.
D. The auditor is required to communicate to those charged with governance all minor fraudulent acts
perpetrated by low-level employees, even if the amounts involved are inconsequential.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The disclosure of fraudulent activities to parties other than the client's senior
management and those charged with governance is not ordinarily part of the auditor's responsibility.
Choice "A" is incorrect. Only fraud that causes a material misstatement of the financial statements or fraud
involving senior management should be reported to those charged with governance.
Choice "B" is incorrect. The disclosure of fraudulent activities to parties other than the client's senior
management and those charged with governance is not ordinarily part of the auditor's responsibility.
Although there are certain exceptions to this rule, disclosure to stockholders is not one of them.
Choice "C" is incorrect. Fraudulent activities involving senior management of which the auditor becomes
aware should be reported directly to those charged with governance, not to the SEC. (Only in certain
limited circumstances would fraud be disclosed to the SEC via required regulatory reports.)
NEW QUESTION: 2
Which two choices are Cisco gateway control protocols? (Choose two.)
A. SIP
B. IETF
C. H.323
D. RTFMP
E. TCP/IP
F. UDP
Answer: A,C
NEW QUESTION: 3
You are the business analyst for your organization and are working on prioritizing requirements.
What plan should guide you through this process?
A. Project management plan
B. Requirements management plan
C. Risk management plan
D. Scope management plan
Answer: B
Explanation:
Explanation/Reference:
Explanation:
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