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NEW QUESTION: 1
Which of the following internal control procedures most likely addresses the completeness assertion for
inventory?
A. There is a separation of duties between payroll department and inventory accounting personnel.
B. Receiving reports are prenumbered and periodically reconciled.
C. Work in process account is periodically reconciled with subsidiary records.
D. Employees responsible for custody of finished goods do not perform the receiving function.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The internal control procedure of prenumbering receiving reports and periodically
reconciling them to the inventory records most likely addresses the completeness assertion for inventory,
because it allows the auditor to determine whether all goods received have been recorded as inventory.
Choice "A" is incorrect. Reconciling the work in process account (per the general ledger) with subsidiary
records (direct materials, direct labor, overhead) tests that those records are interfacing properly, but does
not provide any information about the completeness assertion for inventory.
Choice "B" is incorrect. Separation of employees responsible for custody of finished goods from the
receiving function addresses the safeguarding of assets, not the completeness of the inventory records.
Choice "D" is incorrect. The separation of duties between the payroll department and inventory accounting
personnel is related to the valuation (pricing) of inventory, not its completeness.

NEW QUESTION: 2
CloudWatchを使用して、Amazon EC2 Linuxインスタンスのメモリとディスクの使用状況を監視できますか？
A. CloudWatchは、インスタンスが実行されているときにのみ、メモリとディスクの使用状況メトリクスを収集できます。
B. CloudWatchはメモリ使用量のみを測定できます。
C. Linux用のCloudWatchモニタリングスクリプトを使用しているLinux EC2インスタンスでのみ可能です。
D. CloudWatchはディスク使用量のみを測定できます。
Answer: C
Explanation:
説明
Linux用のCloudwatch Monitoringスクリプトを使用すると、Linux EC2インスタンスのメモリとディスクの使用状況を測定できます。
参照：

NEW QUESTION: 3

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