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NEW QUESTION: 1
The majority of developed countries require publicly quoted companies and large companies to produce annual financial statements which are then audited by an external auditor.
Which of the following statements regarding the requirement for external audit is Incorrect?
A. Independent external audit gives confidence in the financial statements which is required as the directors have incentives to manipulate the financial statements presented to the shareholders
B. As the directors are responsible for the day-to-day management of the company, they hold more detailed information which is resolved by the presentation of financial statements to the shareholders and there is a need for this to be assured by independent external audit
C. As the directors are responsible for the day-to-day management of the company, they hold more detailed information which is resolved by the presentation of financial statements to the shareholders and this needs to be guaranteed by independent external audit.
D. Independent external audit gives confidence in the financial statements by including the auditor's opinion on whether or not they show a true and fair view.
Answer: C

NEW QUESTION: 2

A. Option B
B. Option C
C. Option A
D. Option D
Answer: B

NEW QUESTION: 3
IF an operating system permits executable objects to be used simultaneously by multiple users without a refresh of the objects, what security problem is most likely to exist?
A. Unauthorized obtaining of a privileged execution state.
B. Disclosure of residual data.
C. Denial of service through a deadly embrace.
D. Data leakage through covert channels.
Answer: B
Explanation:
This is a well known issue knew by many programmers, since the operating system is allowing the executables to be used by many users in different sessions at the same time, and there is not refreshing every certain time, there will be a disclosure of residual data. To fix this we need to get sure that objects are refreshed frequently, for added security its better an OS that does not allow the use of an executable object by many users at the same time.

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