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NEW QUESTION: 1
A vendor contacts you about an unpaid invoice. You verify that check was printed and mailed one month ago. Because the check has not been received by the vendor, you need to reissue a check to the vendor.
Which action should you perform?
A. Void the check from the original payment journal, and then reissue the payment.
B. Create a reversing entry by using the General journal form, and then reissue the payment.
C. Process a payment reversal from the Checks from, and then reissue the payment.
D. Reverse the payment from the Vendor transaction report from, and then reissue the payment.
Answer: C
NEW QUESTION: 2
What is a specific advantage of analogous estimating in comparison with other cost estimate techniques?
A. Less costly and time consuming
B. Uses contingency reserves
C. More accurate
D. Can be applied to segments of work
Answer: A
NEW QUESTION: 3
When performing a quantitative risk analysis, which of the following is MOST important to estimate the potential loss?
A. Assess the impact of confidential data disclosure
B. Evaluate productivity losses
C. Calculate the value of the information or asset
D. Measure the probability of occurrence of each threat
Answer: C
Explanation:
Explanation
Calculating the value of the information or asset is the first step in a risk analysis process to determine the impact to the organization, which is the ultimate goal. Determining how much productivity could be lost and how much it would cost is a step in the estimation of potential risk process. Knowing the impact if confidential information is disclosed is also a step in the estimation of potential risk. Measuring the probability of occurrence for each threat identified is a step in performing a threat analysis and therefore a partial answer.
NEW QUESTION: 4
The two categories of the policy of separation of duty are:
A. Dual control and aggregation control
B. Dual control and functional separation
C. Span of control and functional separation
D. Inference control and functional separation
Answer: B
Explanation:
Dual control requires that two or more subjects act together
simultaneously to authorize an operation. A common example is the
requirement that two individuals turn their keys simultaneously in
two physically separated areas to arm a weapon. Functional separation
implies a sequential approval process such as requiring the
approval of a manager to send a check generated by a subordinate.
* Answer "Span of control and functional separation" is incorrect. Span of control refers to the number of subordinates that can be optimally managed by a superior.
* Answer "Inference control and functional separation" is incorrect. Inference control is implementing protections that prevent the inference of information not authorized to a user from information that is authorized to be accessed by a user.
* Answer "Dual control and aggregation control" is incorrect, but aggregation refers to the acquisition of large numbers of data items to obtain information that would not be available by analyzing a small number of the data items.
