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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. Schedule all variances and determine their source and their disposition, that is, whether they are allocated to inventory or cost of goods sold.
B. Select a random sample of products and review the standard cost build-up by tracing purchases to the standard cost record.
C. 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.
D. Interview divisional management to determine why the standard cost system has not been updated on a timely basis.
Answer: A
NEW QUESTION: 2
HOTSPOT
You develop a new ASP.NET MVC web application. The application is hosted in an Azure Web Role. It includes the following code. Line numbers are included for reference only.
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
Answer:
Explanation:
Explanation
References:
NEW QUESTION: 3
어떤 특성이 프로젝트 작업에 고유하며 운영 작업에는 적용되지 않는가?
A. 제약 조건에 의해 제한됨
B. 임시
C. 개인이 수행 함
D. 조직의 목표를 달성하기 위해 수행됨
Answer: B
NEW QUESTION: 4
Your company has an Azure Active Directory (Azure AD) tenant named contoso.com that is configured for hybrid coexistence with the on-premises Active Directory domain. The tenant contains the users shown in the following table.
Whenever possible, you need to enable Azure Multi-Factor Authentication (MFA) for the users in contoso.com.
Which users should you enable for Azure MFA?
A. User1, User2, User3, and User4
B. User2 only
C. User1, User2, and User3 only
D. User1 only
E. User1 and User2 only
Answer: A