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NEW QUESTION: 1
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
Which of the following items might alert the auditor to the possibility of fraud in the division?
A. Inventory has increased by 15%
B. Sales have increased by 10%
C. A significant portion of management's compensation is directly tied to reported net income of the division
D. The division is not scheduled for an external audit this year
Answer: C
NEW QUESTION: 2
What are the advantages of using AICC wrapper in Success Factors Learning?
There are 2 correct answers to this question.
Response:
A. The wrapper marks the content object complete for a user when a certain amount of time is spent in
the content
B. The wrapper presents websites and documents to the user that they are only marked complete when
the user accepts an acknowledgement
C. The wrapper publishes the content to AICC -Complaint standards
D. The wrapper displays the message and action buttons that can be localized to that users see them in
their preferred language
Answer: B,C
NEW QUESTION: 3
Approval for a registered investment company to change is investment objective from income to growth is
required from which of the following?
A. the SEC
B. a majority of the shareholders
C. all of the above
D. the FINRA
Answer: B
Explanation:
a majority of the shareholders. Any factors that materially affect the interests of shareholders
must be approved by a majority vote of the shareholders.