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NEW QUESTION: 1
LM is a car dealer that is supplied inventory by car manufacturer SQ. Trading between LM and SQ is subject to a contractual agreement. This agreement states the following:
* Legal title of the cars remains with SQ until they are sold by LM to a third party.
* Upon notification of sale to a third party by LM, SQ raises an invoice at the price agreed at the original date of delivery to LM.
* LM has the right to return any car at any time without incurring a penalty.
* LM is responsible for insuring all of the cars on its property.
When considering how these cars should be accounted for, which THREE of the following statements are true?
A. The most significant risks attached to the cars are held by SQ.
B. SQ should recognise revenue when the cars are delivered to LM.
C. The most significant risks attached to the cars are held by LM.
D. LM should recognise the cars as inventory in their financial statements.
E. SQ should recognise the cars as inventory in their financial statements.
F. When LM sells a car to a third party, SQ should recognise the revenue associated with that sale.
Answer: A,E,F
NEW QUESTION: 2
내년에 수행 할 IS 감사를 결정할 때 내부 감사는 전년도 사기 발견으로 인해 경영진으로부터 계약 부서의 여러 감사에 대한 요청을 받았습니다. 다음 중 수행 할 감사를 선택하는 가장 좋은 기준은 무엇입니까? ?
A. 담합 위험을 기준으로 감사 선택
B. 조직의 위험 평가를 기반으로 감사를 선택합니다.
C. IS 감사인의 기술을 기반으로 감사를 선택합니다.
D. 경영진의 제안에 따라 감사 선택
Answer: B
NEW QUESTION: 3
Which virus category has the capability of changing its own code, making it harder to detect by anti-virus software?
A. Logic bombs
B. Trojan horses
C. Polymorphic viruses
D. Stealth viruses
Answer: C
Explanation:
Explanation/Reference:
A polymorphic virus has the capability of changing its own code, enabling it to have many different variants, making it harder to detect by anti-virus software. The particularity of a stealth virus is that it tries to hide its presence after infecting a system. A Trojan horse is a set of unauthorized instructions that are added to or replacing a legitimate program. A logic bomb is a set of instructions that is initiated when a specific event occurs.
Source: HARRIS, Shon, All-In-One CISSP Certification Exam Guide, McGraw-Hill/Osborne, 2002, chapter
11: Application and System Development (page 786).
NEW QUESTION: 4
Welche Informationen sind Teil des PSP-Wörterbuchs?
A. Organisationsprozess-Assets
B. Änderungsanforderungen
C. Verantwortliche Organisation
D. Validierte Ergebnisse
Answer: C