You have been asked to use a 23-

题目

You have been asked to use a 23-bit network mask to segment the network block 209.18.12.0, How many usable host address will there e per subnet?()

  • A、510
  • B、1022
  • C、2046
  • D、8190
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相似问题和答案

第1题:

You, like many of your classmates, probably have been in such a situation where you are asked to do something to help a foreign friend. (翻译)


参考答案:像你的许多同学一样,你可能也曾有过亲身经历:有人请求你为外国友人帮忙做点事

第2题:

You have been asked to use a 25 bit subnet mask to segment the following network block:209.18.12.0.How many usable will there be per subnet?()

A.2 hosts

B.120 hosts

C.126 hosts

D.255 hosts


参考答案:C

第3题:

(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics

partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the

following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:

(i) What Information Technology services can we offer to audit clients? (5 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions.


正确答案:
(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client.

第4题:

You have been asked to use a 28 bit subnet mask to segment the following network block: 108.12.5.0. How many usable hosts per sub-net could you create?()

  • A、10 hosts
  • B、14 hosts
  • C、12 hosts
  • D、16 hosts

正确答案:B

第5题:

You have been asked to use a 30 bit subnet mask to segment the following network block: 108.12.5.0. How many useable subnetworks and usable hosts could be created?()

A.32 networks with 8 hosts

B.62 networks with 2 hosts

C.30 networks with 16 hosts

D.32 networks with 14 hosts


参考答案:B

第6题:

You have been asked to create a static route with a next hop that is not directly connected to the router. Which configuration parameter enables the static route to accomplish this scenario?()

A. resolve

B. indirect

C. next-hop

D. recursive


参考答案:A

第7题:

You have been asked to use a 28 bit subnet mask to segment the following network block: 108.12.5.0. How many usable hosts per sub-net could you create?()

A.10 hosts

B.14 hosts

C.12 hosts

D.16 hosts


参考答案:B

第8题:

(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee

accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed

to the magazine’s helpline:

(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.


正确答案:
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.

第9题:

You are the network consultant from passguide.com. You have been asked for which two features of optical networks allow data to be transmitted over extremely long distances? ()

  • A、Encryption
  • B、Bandwidth limits
  • C、Minimal signal loss
  • D、No EMI

正确答案:C,D

第10题:

The production database has been functional for the last seven days. Because of application requirements, some of the initialization parameters were changed during run time without any comments. You have asked to find out the value of the parameters when the instance was started.Which source would you use to locate this information?()

  • A、 Fixed views
  • B、 The alert log file
  • C、 The parameter file
  • D、 The server parameter file
  • E、 Dynamic performance views

正确答案:B

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