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NEW QUESTION: 1
Für eine Organisation, die Pläne zur Implementierung des webbasierten Handels hat, wäre es für einen IS-Prüfer am wichtigsten, zu überprüfen, ob der Informationssicherheitsplan der Organisation Folgendes umfasst:
A. Sicherheitstraining vor der Implementierung.
B. Die Firewall-Konfiguration für den Webserver.
C. Sicherheitsanforderungen für die neue Anwendung.
D. Attribute für Systemkennwörter.
Answer: C
NEW QUESTION: 2
Which of the following are included in the expense ratio of a fund?
I. 12b-1 fees
II. brokerage costs incurred by the fund when it buys and sells securities III. redemption fees
IV. management fees
A. I, II, III, and IV
B. I, II, and IV only
C. I, III, and IV only
D. I and IV only
Answer: D
Explanation:
Explanation/Reference:
Explanation: Of the selections, only 12b-1 fees and management fees are included in the expense ratio of the fund. Brokerage costs that the fund incurs when it buys and sells securities are not included (which is why a fund's turnover ratio is important to consider.) Redemption fees are paid by the shareholder to the fund, so it would not be included in a fund's expense ratio since it is not an expense of the fund.
NEW QUESTION: 3
Which data can be transferred to both account-based CO-PA and costing-based CO-PA? There are 2 correct answers to this question.
A. Variances to work in process values
B. Commitments
C. Split of cost of goods sold according to the cost component split
D. Statistical sales conditions
Answer: C,D
NEW QUESTION: 4
複雑な販売注文プロセスを文書化するために監査人が使用する可能性が最も高い方法は次のうちどれですか？
A. 主要なコントロールポイントのサポートドキュメントを使用して、水平フローチャートを作成します。
B. システムの説明を利用します。これは、後続の監査中に更新できます。
C. 各ステップに関連するプロセスに注意して、クリティカルパスメソッドチャートを作成します。
D. プロセスのレビューを実行し、プロセスの各ステップに時間とコストを割り当てて、階層フローチャートを作成します。
Answer: A