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NEW QUESTION 25
When an entity reports deferred tax assets and liabilities, deferred tax expense or income reflects:
- A. A change in deferred tax liabilities.
- B. The changes in deferred tax assets and deferred tax liabilities.
- C. A change in deferred tax assets.
- D. Amount of the total tax liability.
Deferred tax expense or income is the sum of the changes in the deferred tax assets and deferred tax liabilities. For example, this amount reflects changes relating to the origination or reversal of temporary differences, changes in tax rates and imposition of new taxes.
NEW QUESTION 26
Which of the following does not provide operational assurance that a computer system is operating properly?
- A. Testing policy compliance.
- B. Conducting system monitoring.
- C. Performing a system audit.
- D. Making system changes.
NEW QUESTION 27
Which of the following is a key responsibility of a database administrator?
- A. Provide physical security of databases
- B. Provide production support.
- C. Troubleshoot end user problems
- D. Maintain database integrity
NEW QUESTION 28
Which of the following is a type of network in which an organization permits specific users (such as existing customers) to have access to its internal network through the Internet by
building a virtual private network?
- A. Digital subscriber line.
- B. Broadband.
- C. Intranet.
- D. Extranet.
NEW QUESTION 29
Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?
- A. Draft separate audit reports for business and IT management.
- B. Include technical details to support IT issues.
- C. Include an opinion on financial reporting accuracy and completeness.
- D. Conned IT audit findings to business issues.
NEW QUESTION 30