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NEW QUESTION: 1
情報システム監査人は、企業の幹部が従業員によるビジネス目的でのソーシャルネットワーキングサイトの使用を奨励していることを発見しました。データ漏えいのリスクを減らすのに最も役立つのは次の推奨事項のうちどれですか。
A. 従業員のソーシャルネットワーキングの使用状況の監視
B. 従業員が署名したポリシーの承認と機密保持契約が必要
C. ソーシャルネットワーキングサイトの使用に関する教育とガイドラインの従業員への提供
Answer: C

NEW QUESTION: 2
Which of the following statements concerning the inclusion and valuation of all or part of a commercial annuity in the estate of an annuitant is correct?
A. If the executor elects the alternate valuation date, an annuity is includible at its replacement cost 6 months after death.
B. A life annuity with a period certain is includible to the extent of the present value of any remaining guaranteed payments.
C. A joint and survivor annuity is includible to the extent that the survivor paid the purchase price of the contract.
D. An annuity is includible to the extent of the value determined by the special 10-year averaging rule.
Answer: B

NEW QUESTION: 3

A. Option A
B. Option D
C. Option C
D. Option B
Answer: D