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Examen

Principles of Auditing and Other Assurance Services – 22nd Edition – Ray Whittington & Kurt Pany – Complete Test Bank

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This document contains a full test bank for Principles of Auditing and Other Assurance Services (22nd Edition) by Ray Whittington and Kurt Pany. It includes comprehensive practice questions covering core auditing concepts such as audit risk, internal control, evidence, sampling, professional judgment, and audit reports, making it suitable for exam preparation and revision.

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Subido en
6 de enero de 2026
Número de páginas
35
Escrito en
2025/2026
Tipo
Examen
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Preguntas y respuestas

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WGU C172 WGU COMPLETE
v3(VERSION 3 RELEASED
4/15/2019)Updated!
Occupational Safety and Health Act - Answer OSH Act

Occupational Safety and Health Administration - Answer OSHA

National Fire Protection Association - Answer NFPA;
creates standards and codes to help form safe environments and prevent accidents

Code of Federal Regulations - Answer CFR

Emergency action plan - Answer EAP

Fire prevention plan - Answer FPP

Safety data sheets - Answer SDS;
required documentation that identifies potential hazards;
formerly MSDS (material SDS)

Biometric Systems - Answer Systems that measure and analyze specific
characteristics of the human body for the purpose of authentication

FERPA (Family Educational Rights and Privacy Act) - Answer federal law that
requires all educational institutions to protect the privacy of student education
records

FISMA (Federal Information Security Management Act) - Answer a federal law that
was developed to protect government information, operations, and assets against
security threats

GLBA (Gramm-Leach-Bliley Act) - Answer federal law that requires all financial
institutions to protect customer financial information data, to safeguard the financial
information against security threats, and to deny any unwarranted access to financial
data

HIPAA (Health Insurance Portability and Accountability Act) - Answer federal law that
requires all health-related agencies to protect the personally identifiable information
(PII) of patients

PCI DSS (Payment Card Industry Data Security Standard) - Answer standard set by
the Payment Card Industry that holds banks and merchants accountable for any
credit card breach

MOU (memorandum of understanding) - Answer a formal agreement between two or
more parties to establish official service partnerships;
sometimes called letter of intent (LOI)

,WGU C172 WGU COMPLETE
v3(VERSION 3 RELEASED
4/15/2019)Updated!
SLA (Service Level Agreement) - Answer a formal agreement typically between a
service provider and a client or end user that defines the level of service expected
from the provider

MSA (master service agreement) - Answer an overarching document that creates a
framework for multiple service level agreements;
facilitates the creation of future agreements

MLA (Master license agreement) - Answer defines the owner rights, terms, and
conditions related to intellectual property

NDA (Non-Disclosure Agreement) - Answer a legal agreement to bind a party or
parties to not disclose or share specific information

SOW (Statement of work) - Answer a document often used in conjunction with an
MSA that contains all the specifics of the service;
includes deliverables, schedules, responsibilities

AUP (Acceptable Use Policy) - Answer outlines the acceptable use of IT equipment
and related services

incident response policy - Answer 1. preparation
2. identification
3. containment
4. eradication
5. recovery
6. follow-up

privileged user agreement - Answer establishes expectations for the conduct of
individuals granted privileged access to an organization's enterprise systems and
services

SOP (Standard Operating Procedure) - Answer a procedure document that
describes routine operations accompanied by step-by-step instructions showing how
to perform routine activities;
ensures quality and consistency of operations

password policy - Answer sets rules for computing passwords for an organization

MTBF (Mean Time Between Failures) - Answer measures the system's reliability by
identifying the average time between failures

MTTF (mean time to failure) - Answer predicts the equipment runtime before a failure
requires the equipment to be replaced

,WGU C172 WGU COMPLETE
v3(VERSION 3 RELEASED
4/15/2019)Updated!
MTTR (mean time to recover or repair) - Answer measures the average time it takes
to bring a system back from failure

full backup - Answer most complete type of backup, where all data is copied to a
designed backup location or medium

differential backup - Answer includes all data that has changed since the last full
backup

incremental backup - Answer only include data that has changed since the previous
backup copy;
takes the least time and the least storage space

HA (High Availability) - Answer describes systems that are in continuous operation
for a long time, with minimal downtime

cold site - Answer empty facility with only power and cooling, but no equipment or
racks

hot site - Answer full-blown operational facility with power, cooling, and equipment
racked and powered up and connected to the network; a duplicate of the current
data center

warm site - Answer a not-yet-operational facility with power, cooling, and rack space;
equipment is onsite but not racked or powered up

asset management (inventory management) - Answer protect assets and prevent
misuse/loss of assets by establishing self-inventory that can be used in the audit
process;
from the procurement stage to assignment stage to disposal stage

core - Answer An independent processing unit that is responsible for reading and
executing program instructions

cache - Answer A block of memory set aside for temporary storage of information

Virtualization - Answer A technology concept that involves creating a virtual
computer

virtual machine - Answer VM, guest machine, guest VM

Host Machine - Answer Another name for a physical machine or virtual host

Hypervisor - Answer Software that is used for managing and controlling the
underlying physical hardware and associated virtual hardware

, WGU C172 WGU COMPLETE
v3(VERSION 3 RELEASED
4/15/2019)Updated!

Virtualxmachinexmonitorx-xAnswerxVMM

Typex1xHypervisorx(bare-metalxhypervisor)x-
xAnswerxAxhypervisorxthatxisxloadedxdirectlyxonxhardwarextoxabstractxthexhardwarextoxth

exvirtualizationxlayerxandxthatxisxcommonlyxusedxonxservers

Typex2xHypervisorx(hostedxhypervisor)x-
xAnswerxAxhypervisorxthatxisxloadedxonxanxoperatingxsystemxandxabstractsxthexvirtualiza

tionxlayerxthroughxitsxhostxoperatingxsystemxandxisxcommonlyxusedxonxpersonalxcomput
ers

vMotion,xXenMotion,xLivexMigrationx-
xAnswerxDifferentxvendorxoptionsxforxmovingxaxdesignatedxhostxserverxinxthexeventxofxax

physicalxserverxfailure

Hyper-Vx(axtypex1xhypervisor)x-
xAnswerxAxvirtualizationxprogramxthatxisxpartxofxWindowsxoperatingxsystems




virtualxswitchx-xAnswerxAxsoftware-
basedxswitchxthatxisxusedxforxestablishingxconnectionsxbetweenxvirtualxandxphysicalxnet
works

vSwitchx(typex1xvirtualxswitch;xstandardxvirtualxswitch)x-
xAnswerxtypicalxvirtualxswitchxthatxisxdedicatedxtoxonexspecificxhostxandxmustxbexmanag

edxfromxthatxhost

dvSwitchx(typex2xvirtualxswitch;xdistributedxvirtualxswitch)x-
xAnswerxvirtualxswitchxthatxcanxspanxmultiplexhostxVMs,xconnectingxtheirxvirtualxnetwork

sxtogetherxandxneedsxtoxcommunicatexwithxcentralxcontrolxplane

Cloudx-xAnswerxAnotherxnamexforxInternet-basedxservices

Outsourcingx-
xAnswerxObtainingxgoodsxorxservicesxfromxanxoutsidexsourcexratherxthanxanxinternalxso

urce

cloudxcomputingx(cloudxservice)x-
xAnswerxAnxoutsourcedxandxhostedxcomputingxenvironmentxthatxdeliversxITxservicesxtox

usersxviaxaxnetwork

MXx(mailxexchange)xrecordx-
xAnswerxThexmailxexchangexrecord,xwhichxpointsxtoxthexincomingxemailxserversxofxthexo

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