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NEW QUESTION: 1
The Chief Technical Officer (CTO) has been informed of a potential fraud committed by a database administrator performing several other job functions within the company. Which of the following is the BEST method to prevent such activities in the future?
A. Mandatory Vacations
B. Least Privilege
C. Separation of duties
D. Job rotation
Answer: C
Explanation:
Separation of duties means that users are granted only the permissions they need to do their work and no more. More so it means that you are employing best practices. The segregation of duties and separation of environments is a way to reduce the likelihood of misuse of systems or information. A separation of duties policy is designed to reduce the risk of fraud and to prevent other losses in an organization.

NEW QUESTION: 2
Capital expenditures are a specific component in the discounted or capitalized net cash flow methods.
When using a market comparison approach to valuation, capital expenditure requirements may influence:
A. Excessive or inadequate working capital
B. Valuation multiples chosen if the subject company's capital expenditure requirements are significantly different relative to guideline companies
C. Net working capital
D. Growth in working capital
Answer: B

NEW QUESTION: 3
When an external auditor unknowingly fails to modify an opinion on financial statements that are materially misstated, this is an example of:
A. A control risk.
B. An audit risk.
C. A residual risk.
D. An inherent risk.
Answer: B

NEW QUESTION: 4
Essbaseの残高が更新されるのはどの3回ですか？ （3つ選択してください。）
A. 「Essbase残高の更新」というバッチプログラムを実行するたび
B. ジャーナルが総勘定元帳に転記されるたび
C. ツリーバージョンが公開されるたび
D. レポート実行時
E. 新しい期間を開くたび
Answer: B,C,D