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NEW QUESTION: 1
다음 중 감사 참여의 특정 단계에서 테스트 감소의 이점은 무엇입니까?
A. 내부 감사 활동의 크기를 줄일 수 있습니다.
B. 고유 위험 평가에 대한 우려가 적습니다.
C. 다른 참여 목표를 추구하기 위해 추가 감사 시간이 제공됩니다.
D. 계획된 감사 위험 수준이 낮아집니다.
Answer: C
NEW QUESTION: 2
Ein Projektmanager identifiziert ein Risiko, dass ein Produkt seine Benutzer gefährden könnte. Es wurde eine Risikoreaktion vorgeschlagen, die das Produkt RC4 um 10 Prozent verringert, das Projekt jedoch weiterhin die finanziellen Anforderungen erfüllt. Was sollte der Projektmanager tun?
A. Übertragen Sie das Risiko auf den Benutzer, damit es das Projekt nicht beeinträchtigt
B. Akzeptieren Sie das Risiko und verwenden Sie alle verbleibenden Mittel aus dem Projekt, um die Sequenzen zu bearbeiten.
C. Vermeiden Sie das Risiko, da gefährdete Benutzer das Unternehmen einer negativen Publizität aussetzen
D. Verringern Sie das Risiko, indem Sie dem Produkt Warnschilder hinzufügen
Answer: C
NEW QUESTION: 3
All of your subsidiaries can share the same ledger with their parent company and all reside on the same application instance. They do perform intercompany accounting.
What is Oracle's recommended approach to performing consolidations?
A. Use General Ledger's Financial Reporting functionality to produce consolidated reports by balancing segment where each report represents a different subsidiary. Any eliminating entries can be entered in yet another separate balancing segment.
B. Define multiple ledgers for consolidation and report on ledger set.
C. Use Oracle Hyperion Financial Management for this type of complex consolidation.
D. Use General Ledger's Balance Transfer programs to transfer subsidiary ledger balances to the parent ledger, and then enter eliminating entries as a separate balancing segment in the parent ledger.
Answer: A
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