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NEW QUESTION: 1
방화벽이 새로운 위치에 배포되고 있습니다. 다음 중 성공적인 배포를 보장하는 데 가장 중요한 요소는 무엇입니까?
A. 새 위치에서 지역 관리자 교육
B. 규칙 테스트 및 유효성 검사
C. 자주 로그 검토하기
D. 방화벽 관리 업무 공유
Answer: B
Explanation:
설명:
룰 세트가 잘못되면 방화벽이 안전하지 않을 수 있습니다. 따라서 규칙을 테스트하고 유효성을 검사하는 것이 성공적인 배포를 보장하는 데있어 가장 중요한 요소입니다. 배포가 완료 될 때까지 로그 파일에 대한 정기적 인 검토가 시작되지 않습니다. 방화벽이 중앙 위치에서 관리되는 경우 로컬 관리자 교육은 필요하지 않을 수 있습니다. 관리자가 여러 명 있으면 좋은 생각이지만 가장 중요하지는 않습니다.

NEW QUESTION: 2
A firm has to pay 1.5% fee to underwriters when it issues new equity. The firm has a dividend payout ratio of 37% and a return on equity of 13.9%. The firm has just announced earnings of $3.27 per share. If the stock's cost of external equity is 14.9%, how much capital would the firm raise by issuing 6 million shares?
A. $98.33 million
B. $130.55 million
C. $111.12 million
D. none of these answers
Answer: B
Explanation:
Explanation/Reference:
Explanation:
IF F is the percentage flotation cost and P is the amount of new equity raised per new share, then P = D1/[(Ke - g)(1-F)], where Ke is the cost of external equity and D1 is next year's expected dividend.
Also, g = ROE*retention ratio = ROE*(1-payout ratio) = 13.9%*(1-37%) = 8.76%. D1 = 3.27*0.37*(1
+8.76%) = $1.316. Therefore, P = 1.316/[(1-1.5%)*(14.9% - 8.76%) = $21.76. By issuing 6 million shares, the firm will therefore raise 6*21.74 = $130.55 million.

NEW QUESTION: 3
エンゲージメントの実行で発生する不正リスクに関する監査人のコンピテンシー要件を最もよく表しているのは、次のステートメントのどれですか？
A. 監査人は、主な責任が詐欺の検出と調査である人の同等の能力を持つことができる必要があります。
B. 監査人は、詐欺の調査および検出の役割が組織内の他の機能に属しているため、詐欺に関する能力要件を有することは期待されていません。
C. 監査人は、詐欺のリスクと組織が管理する方法を評価するための十分な知識を持っている必要があります。
D. 監査人は、詐欺の検出および調査手法の基本を理解できなければなりません。
Answer: C