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NEW QUESTION: 1
The new compliance officer has reviewed the bank's anti-money laundering training program. The program consists of online training for all new employees within 30 days of hire date and annual refresher training to all employees. In addition, there is specialized training for areas that deal with higher risk products and customers.
Over the last year, there have been no regulatory changes and no new products or services have been introduced. The compliance officer wants to propose to the board of directors that the annual refresher training is still current and can be delivered unchanged to all employees.
Which two critical pieces of information could be missed by taking this approach? (Choose two.)
A. Links to enforcement actions identifying violations in other financial institutions
B. Changes to internal policies, procedures, and processes
C. Any new trends, developments, or risks
D. Results of the previous year's risk assessment
Answer: B,D
NEW QUESTION: 2
At the seventh Sprint Review, the stakeholders are disappointed and angry. They have determined that the product or system being built will not meet their needs and will cost more than they are willing to spend. What factors likely led to this? (Choose two.)
A. The stakeholders haven't been using the Sprint Reviews to inspect and evaluate progress.
B. The Project Management Office (PMO) has not been engaged adequately.
C. The Product Owner has not been keeping the stakeholders aware of the progress of the project.
D. The stakeholders were not allowed to enter the development area.
Answer: B,C
NEW QUESTION: 3
회계 추정의 변경은 [List A] 기간의 상황 변화와 관련이 있으므로 [List B] _ List A List B :
A. 옵션 D
B. 옵션 B
C. 옵션 A
D. 옵션 C
Answer: B
Explanation:
Changes in accounting estimates arise as new events occur, as more experience is obtained, or as additional evidence is acquired. A change should be reported in the period in which it occurs, as well as prospectively if future periods are effected. Retroactive reporting is impracticable because of it would result in continual adjustments of prior years' financial statements.