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NEW QUESTION: 1
Which of the following fraudulent activities most likely could be perpetrated due to the lack of effective
internal controls in the revenue cycle?
A. Fictitious transactions are recorded that cause an understatement of revenue and overstatement of
receivables.
B. Obsolete items included in inventory balances are rarely reduced to the lower of cost or market value.
C. Merchandise received is not promptly reconciled to the outstanding purchase order file.
D. The write-off of receivables by personnel who receive cash permits the misappropriation of cash.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The function of cash receipts is part of the treasurer's department and should be
separate from the role of writing off receivables. Failure to separate the recordkeeping function from the
custodial function allows an individual to misappropriate cash and then cover up the theft by writing off the
related receivable balance.
Choice "A" is incorrect. Internal controls in the revenue cycle typically relate to sales, receivables, and
cash, not to the purchase and receipt of goods.
Choice "B" is incorrect. Internal controls in the revenue cycle typically relate to sales, receivables, and
cash, not to inventory valuation.
Choice "D" is incorrect. If fictitious transactions in the revenue cycle are recorded, then the impact on
revenues and receivables would be the same; either both would be overstated (the most likely case) or
both would be understated.

NEW QUESTION: 2
Which of the following concepts should a network administrator know while using VLSM technology for subnetting? (Select 3 answers)
A. The routing updates must carry subnet mask information.
B. A subnet is composed of only summarized routes.
C. A subnet can address a host or be further subnetted.
D. The summarized networks must have the same high-order bit.
Answer: A,C,D

NEW QUESTION: 3
Which of the following tools would an administrator use when determining the hop count between a source and a destination?
A. nbstat
B. tracert
C. ipconfig
D. arp
Answer: B

NEW QUESTION: 4
Oracle Cloud Infrastructure（OCI）でLinuxコンピューティングインスタンスの自動スケーリング構成を作成します。アプリケーションの動作が遅いことに気付きました。
コンピューティングインスタンスを確認したところ、既存のコンピューティングインスタンスのメモリ使用量がすでに多いにもかかわらず、自動スケーリングが追加のインスタンスを起動していないことがわかりました。
この問題をどのように解決できますか？
A. すべてのコンピューティングインスタンスにOCI SDKをインストールし、メモリ使用量が多い場合に自動スケーリングイベントをトリガーするスクリプトを作成します。
B. スケーリングポリシーを変更してメモリ使用量を監視し、しきい値に達したときにインスタンスの数を増やします。
C. 自動スケーリンググループをトリガーするすべてのコンピューティングインスタンスにモニタリングエージェントをインストールします。
D. CPU使用率を監視し、しきい値に達したときにインスタンス数をスケールアップするようにスケーリングポリシーを変更します。
Answer: D