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NEW QUESTION: 1
Which of the following best describes the auditor's responsibility with respect to fair values?
A. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that
fair value measurements and disclosures are in conformity with GAAP.
B. The auditor should assess the risk of material misstatement of fair value measurements.
C. The auditor should determine whether management has the intent and ability to carry out courses of
action that may affect fair values.
D. The auditor should make fair value measurements and disclosures in accordance with GAAP and
should identify and support any significant assumptions used.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence
to provide reasonable assurance that fair value measurements and disclosures are in conformity with
GAAP.
Choice "A" is incorrect. While it is true that the auditor should determine whether management has the
intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating
fair value measurements and not the best description of the auditor's overall responsibility.
Choice "B" is incorrect. While it is true that the auditor should assess the risk of material misstatement of
fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is
not the best representation of the auditor's overall responsibility.
Choice "D" is incorrect. Management (and not the auditor) should make fair value measurements and
disclosures in accordance with GAAP and should identify and support any significant assumptions used.

NEW QUESTION: 2
あなたは給与クエリの問題を解決するソリューションを実装する必要があります。どのステートメントはDB1上で実行する必要がありますか。

A. オプションA
B. オプションD
C. オプションB
D. オプションC
Answer: A

NEW QUESTION: 3
A company plans to move regulated and security-sensitive businesses to AWS. The Security team is developing a framework to validate the adoption of AWS best practice and industry-recognized compliance standards. The AWS Management Console is the preferred method for teams to provision resources.
Which strategies should a Solutions Architect use to meet the business requirements and continuously assess, audit, and monitor the configurations of AWS resources? (Choose two.)
A. Use the Amazon CloudWatch Events near-real-time capabilities to monitor system events patterns, and trigger AWS Lambda functions to automatically revert non-authorized changes in AWS resources. Also, target Amazon SNS topics to enable notifications and improve the response time of incident responses.
B. Use CloudTrail integration with Amazon SNS to automatically notify unauthorized API activities. Ensure that CloudTrail is enabled in all accounts and available AWS services. Evaluate the usage of Lambda functions to automatically revert non-authorized changes in AWS resources.
C. Use AWS CloudTrail events to assess management activities of all AWS accounts. Ensure that CloudTrail is enabled in all accounts and available AWS services. Enable trails, encrypt CloudTrail event log files with an AWS KMS key, and monitor recorded activities with CloudWatch Logs.
D. Use Amazon CloudWatch Logs agent to collect all the AWS SDK logs. Search the log data using a pre-defined set of filter patterns that machines mutating API calls. Send notifications using Amazon CloudWatch alarms when unintended changes are performed. Archive log data by using a batch export to Amazon S3 and then Amazon Glacier for a long-term retention and auditability.
E. Use AWS Config rules to periodically audit changes to AWS resources and monitor the compliance of the configuration. Develop AWS Config custom rules using AWS Lambda to establish a test-driven development approach, and further automate the evaluation of configuration changes against the required controls.
Answer: C,E
Explanation:
https://docs.aws.amazon.com/awscloudtrail/latest/userguide/cloudwatch-alarms-for-cloudtrail.html
https://docs.aws.amazon.com/en_pv/awscloudtrail/latest/userguide/best-practices-security.html The AWS Config console shows the compliance status of your rules and resources. You can see how your AWS resources comply overall with your desired configurations, and learn which specific resources are noncompliant. You can also use the AWS CLI, the AWS Config API, and AWS SDKs to make requests to the AWS Config service for compliance information. https://docs.aws.amazon.com/config/latest/developerguide/evaluate-config.html