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IIA-CFSA-INS - Certified Financial Services Auditor - Insurance

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NEW QUESTION: 1
Which of the following is an encryption feature that can be used to authenticate the originator of a document and ensure that the message is intact and has not been tampered with?
A. Default settings.
B. Heuristic terminal.
C. Perimeter switch.
D. Digital signatures.
Answer: D
Explanation:
Businesses and others require that documents sent over the Internet be authentic. To authenticate a document, a company or other user may transmit a complete plaintext document along with an encrypted portion of the same document or another standard text that serves as a digital signature_ If the plaintext document is tampered with, the two will not match.

NEW QUESTION: 2
Which section of the Sarbanes-Oxley Act specifies "Periodic financial reports must be certified by CEO and CFO"?
A. Section 409
B. Section 302
C. Section 203
D. Section 404
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Section 302 of the Sarbanes-Oxley Act requires corporate responsibility for financial reports to be certified by CEO, CFO, or designated representative.
Incorrect Answers:
B: Section 404 of the Sarbanes-Oxley Act states that annual assessments of internal controls are the responsibility of management.
C: Section 203 of the Sarbanes-Oxley Act requires audit partners and review partners to rotate off an assignment every five years.
D: Section 409 of the Sarbanes-Oxley Act states that the financial reports must be distributed quickly and currently.


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