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A user complains that they are no longer able to access a needed work application after you have implemented vulnerability and anti-spyware profiles. The user's application uses a unique port. What is the most efficient way to allow the user access to this application?
A. Utilize an Application Override Rule, referencing the custom port utilized by this application. Application Override rules bypass all Layer 7 inspection, thereby allowing access to this application.
B. In the vulnerability and anti-spyware profiles, create an application exemption for the user's application.
C. Create a custom Security rule for this user to access the required application. Do not apply vulnerability and anti-spyware profiles to this rule.
D. In the Threat log, locate the event which is blocking access to the user's application and create a IP- based exemption for this user.
Answer: D

Before applying substantive tests to the details of asset accounts at an interim date, an auditor should
A. Control risk at a low level.
B. The difficulty in controlling the incremental audit risk.
C. Materiality for the accounts tested as insignificant.
D. Inherent risk at a high level.
Answer: B
Choice "C" is correct. Before performing substantive tests at an interim date, the auditor must assess the
difficulty in controlling the incremental audit risk from the interim date (on which the substantive procedures
are performed) to the year-end date (on which an opinion is rendered).
Choice "A" is incorrect. The auditor would not have to assess control risk at a low level in order to perform
substantive tests at interim. It may simply be more efficient to perform a substantive audit. As long as the
balances tested at interim are reasonably predictable with respect to amount, relative significance and
composition, the account may be tested at interim.
Choice "B" is incorrect. Generally, inherent risk should be low in order to test substantively at interim.
Choice "D" is incorrect. If the materiality level for those accounts to be tested is insignificant, then the
auditor probably would not perform any substantive testing, since it is unlikely that a material error exists in
an insignificant balance.

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