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- Name: CompTIA PenTest+ Certification
- Exam Code: PT0-002
- Certification: PT0-002
- Vendor: CompTIA
- Total Question: 630
- Price: 49$
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NEW QUESTION: 1
Which of the following factors most likely would heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. An overly complex organizational structure involving unusual lines of authority.
B. Low growth and profitability as compared to other entities in the same industry.
C. Large amounts of liquid assets that are easily convertible into cash.
D. Financial management's participation in the initial selection of accounting principles.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor identifies factors indicative of potential fraud ("fraud risk factors") as part
of assessing the risk of material misstatement. An overly complex organization structure involving unusual
lines of authority provides an opportunity for fraudulent financial reporting that would heighten the auditor's
concern.
Choice "A" is incorrect. Large amounts of liquid assets that are easily convertible into cash would heighten
an auditor's concern about misappropriation of assets, not about fraudulent financial reporting.
Choice "B" is incorrect. Low growth and profitability might heighten an auditor's concern if it became
severe or if management faced excessive pressure to meet financial expectations, but would not
necessarily in and of itself heighten an auditor's concern.
Choice "C" is incorrect. Nonfinancial management's participation in the selection of accounting principles
might heighten the auditor's concern; financial management is expected to participate in such activities.
NEW QUESTION: 2
What fields are required to eliminate the investment when using the 'All Formula'? 2 BPC440
A. Destination Equity Account
B. Destination All Account
C. Destination Group Account
D. Destination Minority Interest
E. Source Account
Answer: B,E
NEW QUESTION: 3
You have a single server on premises Microsoft SQL Server deployment.
You must migrate the environment to an Azure virtual machine (VM). You must minimize costs while maintaining the same level of performance as the on-premises SQL environment.
You need to evaluate the number and types of read/write operations for the existing deployment.
Which tool should you use?
A. SQL Profiler trace using TSQL template
B. Import/Export wizard
C. SQL Server Logs
D. Diskspd
Answer: A
NEW QUESTION: 4
What is an objective of the Discovery and Strategy stage of the SIAM roadmap?
A. appoint the service integrator and provider
B. establish a governance framework
C. manage day to day service delivery
D. manage processes, teams, and tools
Answer: B
Explanation:
Explanation/Reference:
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