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NEW QUESTION: 1
At the last step of initiating assessments, the assessment manager sees who the assessment participants are (to complete, review, and approve the assessments). If the assessment manager wants to change the participant, who completes the assessment, what should he or she do?
A. Modify the perspective hierarchy in the last step of initiating assessments.
B. Request the administrator to change the Perspective in Data Security Policy for the Control Manager's job role.
C. Modify the participant list in the last step of initiating assessments.
D. It is not possible to change the participants after Data Security Policies are assigned.
E. Request the administrator to assign Data Security Policies with correct perspectives to the Assessor's job role.
Answer: C
NEW QUESTION: 2
A retrospective voluntary change in an accounting policy in the current period should be accounted for in comparative reports by:
A. Presentation of pro forma comparative information.
B. Note disclosure only in the current period.
C. A line item on the current income statement for the cumulative effect of the change.
D. An adjustment directly to equity balances for the first period presented and restatement of other comparative amounts.
Answer: D
Explanation:
A voluntary change in accounting policy is applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.
NEW QUESTION: 3
A. 07
B. 03
C. 05
D. 01
Answer: D
Explanation:
Explanation
Use the most specific exception first.
NEW QUESTION: 4
A company is deciding whether to purchase an automated machine to manufacture one of its products. Expected net cash flows from this decision depend on several factors, interactions among those factors, and the probabilities associated with different levels of those factors. The method that the company should use to evaluate the distribution of net cash flows from this decision and changes in net cash flows resulting from changes in levels of various factors is:
A. Correlation analysis.
B. Differential analysis.
C. Simulation and sensitivity analysis.
D. Linear programming.
Answer: C
Explanation:
Simulation is a technique for experimenting with logical and mathematical models using a computer. Sensitivity analysis examines how the model's outcomes change as the parameters change.
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