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NEW QUESTION: 1
An organization offers an online information security awareness program to employees on an annual basis. Which of the following findings from an audit of the program should be the IS auditor's GREATEST concern?
A. New employees are given three months to complete the training.
B. The post-training test content is two years old.
C. Employees have complained about the length of the program
D. Training completion is not mandatory for staff
Answer: D

NEW QUESTION: 2
Sheila has paranoid alcoholic psychosis with chronic alcoholism, continuous. She is admitted for treatment of her psychosis.

A. 291.5, 303.91, V57.89
B. 291.5, 303.91
C. 303.91, 291.5
D. V57.89, 303.91
Answer: B

NEW QUESTION: 3
Under U.S. GAAP, impairment of an asset must be recognized in a firm's accounts when:
A. the carrying value of the asset is higher than the present value of expected future cash flows from the use of the asset plus its discounted disposal value.
B. the carrying value of the asset is higher than the expected future cash flows from the use of the asset plus its disposal value.
C. there has been a decrease in the market value of the asset.
Answer: B
Explanation:
A does not automatically lead to a write down if the value of the asset can be recovered through future cash flows. C is not correct; this is one of the calculations that can be done to work out the size of the loss on an impaired asset.

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