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NEW QUESTION: 1
Snow, CPA, was engaged by Master Co., a nonissuer, to examine and report on management's written
assertion about the effectiveness of Master's internal control over financial reporting. Snow's report should
state that:
A. Management's assertion is based on criteria established by the American Institute of Certified Public
Accountants.
B. The purpose of the engagement is to enable Snow to plan an audit and determine the nature, timing,
and extent of tests to be performed.
C. The results of Snow's tests will form the basis for Snow's opinion on the fairness of Master's financial
statements in conformity with GAAP.
D. Because of inherent limitations of any internal control, errors or fraud may occur and not be detected.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The practitioner's report should include a paragraph stating that because of the
inherent limitations of any internal control, errors and fraud may occur and not be detected.
Choice "B" is incorrect. The examination is performed in accordance with standards established by the
AICPA, but management's assertion may be based on criteria established by some other recognized
body.
Choice "C" is incorrect. An examination (an attestation engagement) of management's assertion on the
effectiveness of an entity's internal control over financial reporting does not provide a sufficient basis for an
opinion on the fairness of the financial statements.
Choice "D" is incorrect. An examination of management's assertion on the effectiveness of an entity's
internal control over financial reporting is performed solely to report on that assertion, and not to plan an
audit.

NEW QUESTION: 2
Which of the following is the prime purpose of the Manage Stakeholders Expectations process?
A. Updating risk registers
B. Close project
C. Identify stakeholders
D. Resolve issues
Answer: D
Explanation:
Explanation
The prime purpose of the Manage Stakeholders Expectations process is to resolve issues. These issues may be from different areas of the project. An issue log or action item log can be used to document and monitor the resolution of issues. It can be used to facilitate communication and ensure a common understanding of issues.
Issues are resolved to maintain good, constructive working relationships among various stakeholders, including team members.
Answer B is incorrect. Although, the Manage Stakeholders Expectations process helps in closing the project,
it is not the prime purpose of this process.
Answer A is incorrect. Stakeholders identification is done in the separate process named Identify
Stakeholders.
Answer D is incorrect. Risk register is a document that contains the results of the qualitative risk analysis,
quantitative risk analysis, and risk response planning. Description, category, cause, probability of occurring, impact on objectives, proposed responses, owner, and the current status of all identified risks are put in the risk register. Updating risk registers is done throughout the project duration. It is not the prime purpose of the Manage Stakeholders Expectations process.

NEW QUESTION: 3
Microsoft 365サブスクリプションがあります。
Supportという名前のグループがあります。サポートグループのユーザーは、外部ユーザーに電子メールメッセージを頻繁に送信します。
サポートグループのマネージャーは、添付ファイルを含むメッセージをランダムに確認したいと考えています。
サポートグループユーザーから外部ユーザーに送信された添付ファイルを含むメッセージをレビューする機能をマネージャーに提供する必要があります。マネージャーは、メッセージの10％のみにアクセスする必要があります。
あなたは何をするべきか？回答するには、回答エリアで適切なオプションを選択します。
注：それぞれの正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation

Supervision policies in Office 365 allow you to capture employee communications for examination by designated reviewers. You can define specific policies that capture internal and external email, Microsoft Teams, or 3rd-party communications in your organization.
You create supervision policies in the Compliance center. These policies define which communications and users are subject to review in your organization and specify who should perform reviews.
If you want to reduce the amount of content to review, you can specify a percentage of all the communications governed by a supervision policy. A real-time, random sample of content is selected from the total percentage of content that matches chosen policy conditions.
Reference:
https://docs.microsoft.com/en-us/office365/securitycompliance/supervision-policies