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NEW QUESTION: 1
A business analyst (BA) has recently completed a comprehensive stakeholder analysis. Next the BA would like to consider ways in which to ensure that the stakeholders remain engaged throughout the change strategy.
Some of the considerations include timing and frequency, location, available tools, delivery methods and the stakeholders' preferences. In which of the following plans would the BA document these considerations?
A. Stakeholder Collaboration Plan
B. Business Analyse Plan
C. Communications Management Plan
D. Stakeholder Analysis Plan
Answer: C
NEW QUESTION: 2
The IBM Director function that supports monitoring the behavior of a software system for evidence of recourse
exhaustion, and triggers a system recovery is known as ____.
A. Software rejuvenation
B. Inventory management
C. Software distribution
D. Resource monitoring
Answer: A
NEW QUESTION: 3
An auditor scans a client's investment records for the period just before and just after the year-end to
determine that any transfers between categories of investments have been properly recorded. The primary
purpose of this procedure is to obtain evidence about management's financial statement assertions of:
A. Valuation and accuracy, and rights and obligations.
B. Understandability and classification, and valuation and accuracy.
C. Existence, and understandability and classification.
D. Rights and obligations, and existence.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Investments may be classified as trading, available-for-sale, or held-to-maturity. The
classification of each investment into one of these three categories determines how it will be shown on the
balance sheet (understandability and classification) and whether it will be valued at market or at amortized
cost (valuation and accuracy).
Choices "A", "B", and "C" are incorrect. Reviewing transfers of investments between categories will not
provide evidence regarding rights and obligations or existence. Rights and obligations and existence would
be concerned with whether the securities actually exist and are owned by the client.
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