Explanation/Reference:
Explanation:
An applet is a JAVA program that is sent over the network from the web server, through a web browser and to the client machine; the code is then run on the machine. Since the server does not run the program and the output is not sent over the network, the performance on the web server and network-over which the server and client are connected-drastically improves through the use of applets. Performance improvement is more important than the reasons offered in choices A and B Since JAVA virtual machine (JVM) is embedded in most web browsers, the applet download through the web browser runs on the client machine from the web browser, not from the web server, making choice D incorrect.

Explanation/Reference:
Explanation:
A substantive test includes gathering evidence to evaluate the integrity of individual transactions, data or other information. Conducting a physical count of the tape inventory is a substantive test. Choices A, B and D are compliance tests.

A buffer overflow is an anomalous condition where a process attempts to store data beyond the boundaries of a fixed length buffer. The result is that the extra data overwrites adjacent memory locations. The overwritten data may include other buffers, variables and program flow data.

Explanation
The IS auditor's first course of action should be to verify the results of the critical automatic calculations made by the system to determine the validity of user concerns. This is because the IS auditor needs to obtain sufficient and appropriate audit evidence to support the audit findings and conclusions. By verifying the results, the IS auditor can assess whether there are any errors or discrepancies in the system's calculations that could affect the accuracy and reliability of the financial data. The IS auditor can use various techniques to verify the results, such as re-performing the calculations, comparing them with expected values, or tracing them to source documents.