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NEW QUESTION: 1
Besides the CPU, which of the following components might have their own heatsink?
A. Hard drive
B. Audio card
C. RAID controller
D. Graphics card
Answer: D
Explanation:
http://www.bit-tech.net/hardware/cooling/2010/05/19/graphics-card-coolers- investigated/

NEW QUESTION: 2
Which of the following is an example of a smart card?
A. A bank ATM card
B. An employee photo ID
C. A drivers license
D. A library card
Answer: A
Explanation:
The correct answer is "A bank ATM card". The other three cards are dumb cards because it is assumed that they contain no electronics, magnetic stripes, or integrated circuits.

NEW QUESTION: 3
A retail entity uses electronic data interchange (EDI) in executing and recording most of its purchase
transactions. The entity's auditor recognizes that the documentation of the transactions will be retained for
only a short period of time. To compensate for this limitation, the auditor most likely would:
A. Increase the sample of EDI transactions to be selected for cutoff tests.
B. Decrease the assessed level of control risk for the existence or occurrence assertions.
C. Perform tests several times during the year, rather than only at year-end.
D. Plan to make a 100% count of the entity's inventory at or near the year-end.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When an entity transmits, processes, maintains, or accesses significant information
electronically, some accounting data and source documents may be available only in electronic form, or
only at a certain point in time. The auditor would generally perform tests of controls several times during
the year to compensate for this limitation.
Choice "A" is incorrect. Increasing the sample size related to cutoff testing will not provide evidence about
transactions occurring throughout the period under audit, since cutoff testing relates to year-end.
Choice "C" is incorrect. Auditing 100% of the year-end inventory does not provide evidence about
transactions occurring throughout the period under audit.
Choice "D" is incorrect. Failure to retain documentation for longer periods of time would not imply that
control risk is reduced. If anything, this might lead to an increase in control risk, making it less likely that
phony transactions would be detected after the fact.