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NEW QUESTION: 1
場合によっては、内部監査スタッフが運用マネージャーと協力してリスクをランク付けすることがあります。次の結果のうち、この戦略の最も有益な側面はどれですか？
1.リスクレベルの再評価。
2.経営陣に正確な情報を提供する。
3.内部監査活動のマーケティング。
4.リスクの高い地域の資産の保護手段を計画する。
A. 2および3。
B. 3および4。
C. 1および3。
D. 1と2。
Answer: C
NEW QUESTION: 2
Which of the following is/are required by AIMR-PPS with regards to creation and maintenance of composites?
I. Performance must be measured at least quarterly.
II. Combining of assets-only returns with assets-plus-cash returns is prohibited.
III. Convertible and hybrid securities cannot be mixed with money-market securities in performance calculations.
A. I only
B. I and III only
C. I and II only
D. I, II and III
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Section A - "Creation and Maintenance of Composites" - of the PPS requires that convertible and hybrid securities be treated consistently across all composites.
NEW QUESTION: 3
According the Global Investment Performance Standards (GIPS), what time period is required for presentation of performance?
A. A minimum of two years.
B. A minimum of five years, or since inception of the firm or composite if the firm has been in existence for less than five years.
C. A minimum of ten years.
Answer: B
Explanation:
What time period must be presented? The GIPS require firms to show GIPS compliant history for a minimum of five years, or since inception of the firm or composite if the firm has been in existence for less than five years.