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NEW QUESTION: 1
IS 감사인은 조직의 규모가 작기 때문에 인적 자원 직원이 급여 시스템과 프로세스 급여에 새로운 직원을 만들 수 있다고 지적합니다. 다음 중이 상황을 해결하기 위한 권장 사항은 무엇입니까?
A. 두 명의 기능에 대한 액세스를 분리 할 수 있도록 추가 직원을 고용하십시오.
B. 급여 시스템에서 직원에 대한 정기적인 검토를 구현하십시오.
C. 급여 처리를 제 3 자에게 아웃소싱하십시오.
D. 급여 시스템을 통해 정기적 인 사용자 액세스 검토를 구현하십시오.
Answer: D
NEW QUESTION: 2
What must all members of an distributed queue group specify?
A. the same scheduler heartbeat parameter with the same activation goal and the activation interval as an optional parameter
B. the same activation interval parameter with a different scheduler heartbeat
C. the same scheduler heartbeat parameter and the same activation interval
D. the same scheduler heartbeat parameter with a different activation interval
E. the same activation interval parameter with the same prepare-to-activate interval
Answer: C
NEW QUESTION: 3
An auditor's purpose in reviewing credit ratings of customers with delinquent accounts receivable most
likely is to obtain evidence concerning management's assertions about:
A. Understandability and classification.
B. Rights and obligations.
C. Valuation and allocation.
D. Existence.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. An auditor's purpose in reviewing credit ratings of customers with delinquent
accounts receivable most likely is to obtain evidence concerning management's assertions about valuation
or allocation, which pertain to the presentation of assets, liabilities, and equity interests at appropriate
amounts. The auditor is concerned with the proper valuation of those receivables.
Choice "A" is incorrect. Understandability and classification deals with whether the components of the
financial statements are properly presented, described, and disclosed, not whether they are properly
valued.
Choice "B" is incorrect. Existence relates to whether assets, liabilities, and equity interests exist.
Choice "C" is incorrect. Rights and obligations pertain to ownership of assets and liabilities, not to the
valuation of those accounts.
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