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The most reliable procedure for an auditor to use to test the existence of a client's inventory at an outside
location would be to:
A. Analytically compare the current-year inventory balance to the prior-year balance.
B. Observe physical counts of the inventory items.
C. Trace the total on the inventory listing to the general ledger inventory account.
D. Obtain a confirmation from the client indicating inventory ownership.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor's personal observation is generally one of the most reliable forms of
evidence. Observing physical inventory counts provides reliable evidence that the inventory actually
exists.
Choice "B" is incorrect. Tracing totals from the inventory listing to the general ledger inventory account
provides evidence of completeness, not existence.
Choice "C" is incorrect. A confirmation from the client indicating ownership provides some evidence
regarding rights and obligations, but does not provide evidence of existence.
Choice "D" is incorrect. Analytical comparisons of current year to prior year inventory balances might
provide some evidence regarding completeness, existence, and valuation, but this is not as reliable a
procedure for verifying existence as is the auditor's direct personal observation.
What is its key differentiator of HP the document and email management solution, Worksite?
A. Rules-based categorization
B. Customizable user interface
C. Automatically organizes all electronic documents based on meaning
D. Keyword search
Answer: C
Explanation:
Reference:
http://www.hp.com/hpinfo/newsroom/press_kits/2012/FallBizPrinting/Autonomy_WorkSite_
Datasheet.pdf
Scenario: An organization wants to use Access Gateway 9.0, Enterprise Edition to provide remote users with access to published applications on a Web Interface server. The organization wants users to authenticate on the Web Interface server and has requested that authentication be turned off on the Access Gateway virtual server. Which three operations must the administrator perform for published applications to launch successfully? (Choose three.)
A. Configure NTdomain for the XenApp servers
B. Bind the Secure Ticket Authority server at the Access Gateway global level
C. Configure WIhome for the appropriate XenApp Services site
D. Set ICA Proxy to ON
E. Set single sign-on to ON
F. Bind session policies or preauthentication policies to the Access Gateway global level
Answer: B,C,D
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