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NEW QUESTION: 1
When is the OnAfterGetRecord trigger run in a report object?
A. Only after the last DataItem record is retrieved.
B. Only after the last DataItem record is updated.
C. After each individual Data Item record is updated.
D. After each individual DataItem record is retrieved.
Answer: D
NEW QUESTION: 2
화폐 거래의 보안은 전자 상거래 참여에 대한 감사 목표의 한 예입니다. 다음 중 전자 상거래 참여에 대한 감사 목표가 아닌 것은 무엇입니까?
A. 보고 라인의 적절성.
B. 운영 데이터 및 정보의 적절성과 적시성.
C. 디지털 서명의 효과적인 사용 및 제어.
D. 고객 인증 프로세스의 효율성.
Answer: A
Explanation:
Audit objectives for an e-commerce engagement may include:
Evidence of e-commerce transactions
Availability and reliability of security system Effective interface between e-commerce and financial systems Security of monetary transactions Effectiveness of customer authentication process
Adequacy of business continuity processes, including the resumption of operations
Compliance with common security standards Effective use and control of digital signatures Adequacy of systems, policies, and procedures to control Public Key Certificates using public key Documented evidence e if an effective system of internal control cryptographic techniques)
NEW QUESTION: 3
Given a required return of 5.5%, the value of an option-free, 10%, semi-annual pay bond with 12 years to maturity is $1,391.52. An option pricing model is used to determine the value of the option to call this bond after the fifth year. The model-predicted value of the call option is $35.21. If the option-free bond was callable, its predicted value would be:
A. $1,426.73
B. $1,139.52
C. $1,356.31
Answer: C
Explanation:
The value of a callable bond is less than the value of a similarly defined option-free bond by the value of the embedded call option.
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