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NEW QUESTION: 1
Which of the following is a not a preventative control?
A. Establish procedures for emergency changes.
B. Run a source comparison program between control and current source periodically.
C. Require change requests to include information about dates, descriptions, cost analysis and anticipated effects.
D. Deny programmer access to production data.
Answer: B
Explanation:
Running the source comparison program between control and current source periodically allows detection, not prevention, of unauthorized changes in the production environment. Other options are preventive controls.
Source: Information Systems Audit and Control Association, Certified Information Systems
Auditor 2002 review manual, chapter 6: Business Application System Development,
Acquisition, Implementation and Maintenance (page 309).
NEW QUESTION: 2
What happens when the Sprint is cancelled?
A. The completed Sprint Backlog items are evaluated for a release and incomplete items are put back to the Product Backlog
B. The complete Sprint Backlog is put back to the Product Backlog
C. The Scrum Team disbands immediately
D. The completed Sprint Backlog items are evaluated for a release and incomplete items are ignored.
Answer: A
NEW QUESTION: 3
When deciding how to set up the system to recognize revenue, it is important to understand the extent of revenue deferral and the subsequent timing of revenue recognition.
Which two statements are true when you consider that recognition depends on the nature of the contingency? (Choose two.)
A. Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized.
B. Time-based contingencies can expire, but the contingency will have to be removed manually before the revenue is recognized if payment is not due yet.
C. Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
D. Pre-billing customer acceptance clauses require the recording of customer acceptance in the feeder system, or its expiration, before importing into Receivables for invoicing. Customer acceptance or its expiration must occur before the contingency can be removed and the order can be imported into Receivables for invoicing.
E. Time-based contingencies must not expire before the contingency can be removed and revenue recognized.
Answer: C,D
Explanation:
Explanation/Reference:
Explanation:
The extent of the revenue deferral, and the subsequent timing of revenue recognition, depends on the nature of the contingency:
Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
Pre-billing customer acceptance clauses require the recording of customer acceptance in the feeder system, or its expiration, before importing into Receivables for invoicing. Customer acceptance or its expiration must occur before the contingency can be removed, and the order can be imported into Receivables for invoicing.
Incorrect Answers:
A: Time-based contingencies must expire before the contingency can be removed and revenue recognized.
B: Payment-based contingencies require payment before the contingency can be removed and revenue recognized.
References: https://docs.oracle.com/cd/E60665_01/financialscs_gs/FAIRP/ FAIRP1476595.htm#FAIRP605453
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