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NEW QUESTION: 1
A security manager is looking into the following vendor proposal for a cloud-based SIEM solution. The intention is that the cost of the SIEM solution will be justified by having reduced the number of incidents and therefore saving on the amount spent investigating incidents.
Proposal:
External cloud-based software as a service subscription costing $5,000 per month. Expected to reduce the number of current incidents per annum by 50%.
The company currently has ten security incidents per annum at an average cost of $10,000 per incident. Which of the following is the ROI for this proposal after three years?
A. $150,000
B. $180,000
C. $120,000
D. -$30,000
Answer: D

NEW QUESTION: 2
Which statement is true regarding the three fraud risk factors (incentives/pressures, opportunity, and
rationalization/attitude)?
A. The existence of all three fraud risk factors indicates that fraud has occurred.
B. Lack of observation of all three fraud risk factors indicates that fraud has not occurred.
C. The auditor should determine whether and to what extent fraud risk factors are present as part of the
final overall review stage of the audit.
D. The fraud risk factors should be discussed by engagement personnel during planning.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. During planning, the audit team is required to discuss the potential for material
misstatement due to fraud, and the fraud risk factors should be included in that discussion.
Choice "A" is incorrect. The auditor should determine whether and to what extent fraud risk factors are
present during the planning stage of the audit, not during the final overall review stage.
Choice "C" is incorrect. The existence of all three fraud risk factors does not necessarily imply that fraud
has occurred, although it is indicative of a greater risk of fraud.
Choice "D" is incorrect. Lack of observation of all three fraud risk factors does not necessarily imply that
fraud has not occurred, as one factor may be significant enough on its own to result in fraud.

NEW QUESTION: 3

A. Option A
B. Option B
C. Option D
D. Option C
Answer: C

NEW QUESTION: 4
以下の各ステートメントについて、そのステートメントが正しい場合は「はい」を選択してください。そうでなければ、いいえを選択します。
注：それぞれ正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation
Box 1: Yes
An Azure free account has a spending limit. This is currently 200 USD or 150 GBP.
Box 2: No
Azure free account has a 5 GB blob storage limit and a 5 GB file storage limit.
Box 3: No
Azure free account has a limit of 10 web, mobile or API apps
References:
https://azure.microsoft.com/en-us/free/
https://azure.microsoft.com/en-us/free/free-account-faq/
https://docs.microsoft.com/en-us/azure/billing/billing-avoid-charges-free-account
https://azure.microsoft.com/en-us/free/free-account-faq/
https://docs.microsoft.com/en-us/azure/billing/billing-avoid-charges-free-account