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NEW QUESTION: 1
Which of the following is least likely to aid the auditor in evaluating the risk of improper revenue recognition
due to fraud?
A. Comparison of revenue reported by month and by product line for the current and prior years.
B. Comparison of sales volume, as determined from recorded revenue amounts, with production
capacity.
C. Analysis of sales commissions over the most recent five-year period.
D. Trend analysis of revenues and sales returns by month.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Items other than revenue may affect sales commissions (e.g., changes to the
commission structure), and therefore analyzing sales commissions is least likely to aid the auditor in
evaluating the risk of improper revenue recognition due to fraud.
Choice "B" is incorrect. An excess of sales volume over production capacity may be indicative of the
recording of fictitious sales.
Choice "C" is incorrect. Analysis of sales and returns by month might indicate situations where
unauthorized shipments are sent in an effort to overstate revenue. (Larger than average sales in one
month would be followed by larger than average returns in the next month.)
Choice "D" is incorrect. Analytical procedures using disaggregated revenue data may indicate unusual
relationships that are indicative of fraud.

NEW QUESTION: 2
Which IBM SPSS Modeler edition is the best match for the below value proposition?
Combines predictive analytics on all data - structured and unstructured - with decision management capabilities to make better decisions at the point of impact.
A. IBM SPSS Modeler Premium
B. IBM SPSS Modeler Professional
C. IBM SPSS Modeler Gold
D. All IBM SPSS Modeler editions share this value proposition
Answer: D

NEW QUESTION: 3
IT資産管理で最も重要なセキュリティリスクは次のうちどれですか？
A. 未登録のIT資産が正しく構成されていない可能性があります。
B. 未登録のIT資産はサポートされない場合があります。
C. IT資産は、個人的な目的でスタッフが使用する場合があります。
D. 未登録のIT資産はセキュリティドキュメントに含まれていない場合があります。
Answer: C

NEW QUESTION: 4
Die Workstation eines Kunden startet nicht Ein Techniker führt eine Diagnose auf dem System durch und stellt fest, dass es in einer RAID 0-Konfiguration eingerichtet ist und eine einzelne SATA-Festplatte ausgefallen ist. Das System wurde für die Leistung eingerichtet. Nach der Reparatur wird die Kundenanforderungsredundanz in das System eingebaut und die Leistung gesteigert. Welche der folgenden Aussagen beschreibt, wie der Techniker die neue RAID-Konfiguration einrichten soll?
A. RAID 6 configuration that will allow the loss of two hard drives without failure.
B. RAID 10 configuration utilizing HDD
C. RAID 2 configuration that will allow the loss of a hard drive without failure.
D. RAID 1 configuration that will utilize new SSD.
Answer: B

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