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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. Obsolete items included in inventory balances are rarely reduced to the lower of cost or market value.
B. The write-off of receivables by personnel who receive cash permits the misappropriation of cash.
C. Merchandise received is not promptly reconciled to the outstanding purchase order file.
D. Fictitious transactions are recorded that cause an understatement of revenue and overstatement of
receivables.
Answer: B
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
You are connected to a MySQL server and using a prepared statement. You accidentally exit your session.
What will happen if you log back in to use your prepared statement?
A. The statement exists, but will need to be deallocated and re-created.
B. The statement no longer exists.
C. The statement can be used, if the MySQL server hasn't been restarted.
D. The statement exists, but the user variables need to be redefined.
Answer: B
Explanation:
Reference:
http://dev.mysql.com/doc/refman/5.0/en/sql-syntax-prepared-statements.html
NEW QUESTION: 3
You work as a senior administrator at Contoso.com. The Contoso.com network consists of a single domain named Contoso.com. All servers on the Contoso.com network have Windows Server 2012 R2 installed, and all workstations have Windows 8 installed.
You are running a training exercise for junior administrators. You are currently discussing a Windows PowerShell cmdlet that activates previously de-activated firewall rules.
Which of the following is the cmdlet being discussed?
A. Set-NetIPsecRule
B. Enable-NetIPsecRule
C. Set-NetFirewallRule
D. Enable-NetFirewallRule
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Enable-NetFirewallRule – Enables a previously disabled firewall rule.
NEW QUESTION: 4
あなたは、注文履行システム用にWindows Azure SQL Databaseを設計しています。次のスクリプトを使用してSales.Ordersという名前のテーブルを作成します。
各注文は、以下のいずれかの状況を使用して追跡されます。
充実した
* 発送済み
* 順序付けられました
* 受け取った
以下の情報を確実に取得できるようにデータベースを設計する必要があります。
* 注文の現在のステータス
* 以前の注文のステータス。
* ステータスが変わった日付。
* ソリューションはストレージを最小限に抑える必要があります。
複数の回答を選択することで目的を達成することができます。最良の答えを選択してください。
A. OrderID、StatusDate、およびStatusという名前の3つの列を含むSales.OrderStatusという名前の新しいテーブルを作成します。注文状況が変わったら、テーブルに新しい行を挿入します。
B. Sales.Ordersテーブルに変更データキャプチャを実装します。
C. Sales.Ordersテーブルに、FulfilledDate、ShippedDate、およびReceivedDateという名前の3つの列を追加します。
注文状況が変化したら、各列の値をnullから適切な日付に更新します。
D. Sales.Ordersテーブルに、Status、PreviousStatus、およびChangeDateという名前の3つの列を追加します。注文状況が変わったときに行を更新します。
Answer: A
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