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NEW QUESTION: 1
Which THREE of the following statements relating to fixed overhead variances are correct?
A. The total fixed overhead cost variance in an absorption costing system is the amount of fixed overhead that has been under- or over-absorbed in the period.
B. The total fixed overhead cost variance in an absorption costing system is the difference between budgeted fixed overhead and actual fixed overhead incurred.
C. The total fixed overhead variance is made up of the fixed overhead expenditure variance, the fixed overhead efficiency variance and the fixed overhead capacity variance.
D. The fixed overhead volume variance can be split into the fixed overhead efficiency variance and the fixed overhead capacity variance.
E. In a marginal costing operating statement reconciling budgeted contribution to actual profit only the fixed overhead expenditure variance and the fixed overhead volume variance are shown.
Answer: A,C,D
NEW QUESTION: 2
Which policy helps an auditor to gain a better understanding of biometrics system in an organization?
A. BOS Policy
B. BIMS Policy
C. BOMS Policy
D. BMS Policy
Answer: B
Explanation:
Explanation/Reference:
The auditor should use a Biometric Information Management System (BIMS) Policy to gain better understanding of the biometric system in use.
Management of Biometrics
Management of biometrics should address effective security for the collection, distribution and processing of biometrics data encompassing:
Data integrity, authenticity and non-repudiation
Management of biometric data across its life cycle - compromised of the enrollment, transmission and storage, verification, identification, and termination process Usage of biometric technology, including one-to-one and one-to-many matching, for identification and authentication Application of biometric technology for internal and external, as well as logical and physical access control Encapsulation of biometric data Security of the physical hardware used throughout the biometric data life cycle Techniques for integrity and privacy protection of biometric data.
Management should develop and approve a Biometric Information Management and Security (BIMS) policy. The auditor should use the BIMS policy to gain better understanding of the biometric system in use.
With respect to testing, the auditor should make sure this policy has been developed and biometric information system is being secured appropriately.
The identification and authentication procedures for individual enrollment and template creation should be specified in BIMS policy.
The following were incorrect answers:
All other choices presented were incorrect answers because they are not valid policies.
The following reference(s) were/was used to create this question:
CISA review manual 2014 Page number 331 and 332
NEW QUESTION: 3
Which two choices are VMware Mirage App Layer Capture Steps? (Choose two.)
A. Capture the Pre-install State.
B. Install layer driver.
C. Prepare the reference machine.
D. Adjust the INI file with an MSI=1 value.
Answer: A,C
Explanation:
Referencehttp://pubs.vmware.com/horizonmirage-
4 4/index.jsp?topic=%2Fcom.vmware.horizonmirage.admin.doc%2FGUID-A6F9D2A4-
3 C42-4240-B4C6-61C3C3A15CFD.html