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NEW QUESTION: 1
A technician is investigating a report of unusual behavior and slow performance on a company-owned laptop.
The technician runs a command and reviews the following information:
Based on the above information, which of the following types of malware should the technician report?
A. Logic bomb
B. Spyware
C. Rootkit
D. RAT
Answer: D
NEW QUESTION: 2
You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?
A. It is only used when you do not need to maintain an arm's length relationship.
B. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.
C. It can help you understand true margins and value added by internal business units through the internal supply chain.
D. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
E. It can help you with consolidated financial reporting.
Answer: B,D,E
NEW QUESTION: 3
At the beginning of a project we must keep in mind there are basically three views of a process: What you THINK it is, What the SUPPLIER wants and What it SHOULD be.
A. True
B. False
Answer: B
NEW QUESTION: 4
An auditor vouched data for a sample of employees in a payroll register to approved clock card data to
provide assurance that:
A. Payments to employees are computed at authorized rates.
B. Employees work the number of hours for which they are paid.
C. Internal controls relating to unclaimed payroll checks are operating effectively.
D. Segregation of duties exists between the preparation and distribution of the payroll.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. By vouching to time card data, the auditor is testing the existence assertion for hours
worked.
Choice "A" is incorrect. Vouching to approved time card data would provide evidence about hours worked,
not pay rates. Pay rates would be tested by comparing to personnel records.
Choice "C" is incorrect. Vouching to approved time cards does not provide evidence about segregation of
duties.
Choice "D" is incorrect. Vouching to the approved time cards does not provide evidence about internal
controls related to unclaimed paychecks. The auditor would need to observe a payroll distribution to
evaluate these controls.