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NEW QUESTION: 1
After obtaining an understanding of internal control and performing risk assessment procedures, an auditor
decided not to perform tests of controls. The auditor most likely concluded that the:
A. Additional evidence to support a reduction in control risk was not cost-beneficial to obtain.
B. Internal control was properly designed and justifiably may be relied on.
C. Assessed level of inherent risk exceeded the assessed level of control risk.
D. Evidence obtainable through tests of controls would not support an increased level of control risk.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When an auditor decides not to perform tests of controls, the auditor most likely
concluded that the additional evidence to support a reduction in control risk was not cost-beneficial to
obtain. In other words, the additional costs that would be incurred to support a lower assessed level of
control risk would not be offset by the anticipated cost savings resulting from a lower level of substantive
tests.
Choice "B" is incorrect. The assessed level of inherent risk (which is the susceptibility of an assertion to a
material misstatement based upon the nature of the account balance or transaction class) exists
independently from and bears no direct relationship to control risk.
Choice "C" is incorrect. Even if internal control is properly designed, it cannot justifiably be relied upon
unless tests of controls are performed.
Choice "D" is incorrect. When performing additional tests of controls, an auditor is attempting to support a
lower level of control risk, not higher.

NEW QUESTION: 2
Which of the following is a default directory in a Mac OS X that stores security-related logs?
A. /var/log/cups/access_log
B. /private/var/log
C. ~/Library/Logs
D. /Library/Logs/Sync
Answer: C

NEW QUESTION: 3
Given a class C network a technician has been tasked with creating a separate subnet for each of the eight departments in the company. Which of the following network masks would allow for each department to have a unique network space and what is the maximum number of hosts each department could have?
A. Network 255.255.255.248, 32 hosts
B. Network 255.255.255.224, 30 hosts
C. Network 255.255.255.240, 16 hosts
D. Network 255.255.255.192, 62 hosts
Answer: A

NEW QUESTION: 4
One of the basic principles of the General Data Protection Regulation (GDPR) is subsidiarity.
What is subsidiarity to GDPR?
A. The least privacy-violating means should be used when processing personal data.
B. Only the personal data needed to achieve a specific purpose should be collected.
C. Personal data can only be collected for explicit, legitimate and specific purposes and cannot be processed for any other purpose.
D. Personal data must be kept for a period not longer than necessary.
Answer: A
Explanation:
Whereas Recital 170 mentions: "Since the objective of this Regulation, namely to ensure an equivalent level of protection of natural persons and the free flow of personal data throughout the Union, cannot be sufficiently achieved by the Member States and can rather, by reason of the scale or effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union (TEU). In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective".
Subsidiarity is a principle that says that personal data can only be processed if there are no other means to achieve the objective. Therefore, the less personal data used, the less the chances of violating privacy.
Note that in the quotation in Recital 170 above, the principle of proportionality was highlighted in bold. Equally important to subsidiarity. Proportionality says that personal data must be collected according to the purpose of processing, that is proportional, and data that will not be used for the purpose should not be collected.
These two principles Subsidiarity and Proportionality are constantly charged in the EXIN exam.