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NEW QUESTION: 1
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
If the auditor decides that there are significant problems with the standard cost system, the next audit step to perform would be to
A. Interview divisional management to determine why the standard cost system has not been updated on a timely basis.
B. Schedule all variances and determine their source and their disposition, that is, whether they are allocated to inventory or cost of goods sold.
C. Select a random sample of products and review the standard cost build-up by tracing purchases to the standard cost record.
D. Use generalised audit software to prepare a listing of gross margin by product by comparing standard cost with sales price. Select all high-gross-margin items for further investigation.
Answer: B
NEW QUESTION: 2
Planning and Budgeting Cloud（PBCS）のセキュリティに関連する2つのオプションのうち、正しいものはどれですか。 （2つ選択してください。）
A. ユーザーは計算された次元のメンバーに書き込むことができます
B. すべてのユーザーがSmart Viewをインストールできます
C. ユーザーロールのユーザーはビジネスルールを作成および編集できます
D. ユーザーは、SUIとSmart Viewの間でデータフォームへの異なるアクセス権を持つことができます
Answer: C,D
NEW QUESTION: 3
비즈니스 애플리케이션은 Amazon EC2에서 호스팅되며 암호화 된 객체 스토리지에 Amazon S3를 사용합니다. 최고 정보 보안 책임자는 두 서비스 간의 애플리케이션 트래픽이 공용 인터넷을 통과하지 않도록 지시했습니다.
솔루션 아키텍트는 규정 준수 요구 사항을 충족하기 위해 어떤 기능을 사용해야 합니까?
A. AWS Key Management Service (AWS KMS))
B. VPC 엔드 포인트
C. 가상 프라이빗 게이트웨이
D. 프라이빗 서브넷
Answer: A
NEW QUESTION: 4
You are troubleshooting wired 802.1X authentications and see the following error: "Authentication failed: 22040
Wrong password or invalid shared secret." What should you inspect to determine the problem?
A. RADIUS shared secret
B. Active Directory shared secret
C. Identity source sequence
D. TACACS+ shared secret
E. Certificate authentication profile
Answer: A
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Aalk - 2014-05-05 16:45:18
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