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NEW QUESTION: 1
What happens when you run the Period-End Closing utility?
A. After you have run the utility, you can post further journal entries to the period but you must run the utility again.
B. The system clears out the Profit and Loss account balances in two stages: first to a temporary clearing account, then on the next day to a retained earnings account.
C. After you have run the utility, you cannot post any further journal entries to the period.
D. The system immediately transfers Profit and Loss account balances to a retained earnings account.
E. The system posts a journal entry that posts a debit or credit to each Profit and Loss account balance and posts a debit or credit to the retained earnings account.
Answer: A,B,C,D,E

NEW QUESTION: 2
When reviewing procedures for emergency changes to programs, the IS auditor should verify that the procedures:
A. allow changes, which will be completed using after-the-fact follow-up.
B. allow undocumented changes directly to the production library.
C. allow programmers permanent access to production programs.
D. do not allow any emergency changes.
Answer: A
Explanation:
There may be situations where emergency fixes are required to resolve system problems. This involves the use of special logon IDs that grant programmers temporary access to production programs during emergency situations. Emergency changes should becompleted using after-thefact follow-up procedures, which ensure that normal procedures are retroactively applied; otherwise, production may be impacted. Changes made in this fashion should be held in an emergency library from where they can be moved to the production library, following the normal change management process. Programmers should not directly alter the production library nor should they be allowed permanent access to production programs.

NEW QUESTION: 3
FTP 常用文件传输类型包括 ______ 。（多选)
A. EBCDIC 类型
B. 二进制类型
C. 本地类型
D. ASCII 码类型
Answer: B,D