GIAC GSNA Exam With Confidence Using Practice Dumps

In 1947, the American Institute of Certified Public Accountants (AICPA) adopted Generally Accepted Auditing Standards (GAAS) to establish standards for audits. The standards cover the following three categories: General Standards: They relate to professional and technical competence, independence, and professional due care. Field Work Standards: They relate to the planning of an audit, evaluation of internal control, and obtaining sufficient evidential matter upon which an opinion is based. Reporting Standards: They relate to the compliance of all auditing standards and adequacy of disclosure of opinion in the audit reports. If an opinion cannot be reached, the auditor is required to explicitly state their assertions. Answer: B is incorrect. There was no such category of standard established by GAAS.

Quality assurance is the application of planned, systematic quality activities to ensure that the project will employ all processes needed to meet requirements. It is a prevention-driven activity to reduce errors in the project and to help the project meet its requirements. Answer: A is incorrect. Audit sampling is an application of the audit procedure that enables the IT auditor to evaluate audit evidence within a class of transactions for the purpose of forming a conclusion concerning the population. When designing the size and structure of an audit sample, the IT auditor should consider the audit objectives determined when planning the audit, the nature of the population, and the sampling and selection methods. Answer: C is incorrect. The process of limiting access to the resources of a Web site is called access control. Access control can be performed in the following ways: Registering the user in order to access the resources of the Web site. This can be confirmed by the user name and password. Limiting the time during which resources of the Web site can be used. For example, the Web site can be viewed between certain hours of a day. Answer: B is incorrect. It is the practice of managing the whole life cycle (design, construction, commissioning, operating, maintaining, repairing, modifying, replacing and decommissioning/disposal) of physical and infrastructure assets such as structures, production, distribution networks, transport systems, buildings, and other physical assets.

Following types of servers are dedicated to provide resources to other hosts on the network: Mail servers Print servers Web servers Default gateway does not provide resources to hosts on the network. Monitoring server is not a type of server.