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NEW QUESTION: 1
IS 감사인이 키 컨트롤이 올바르게 설계되었지만 효과적으로 작동하지 않음을 발견했습니다.
다음 중 감사인은 다음 중 무엇을 해야 합니까?
A. 경영진에게 보고서 초안 배포
B. 제어 비 효율성의 영향 평가
C. 감사위원회와 제어 결과에 대해 논의
D. 다른 컨트롤 추천
Answer: B
NEW QUESTION: 2
A. Option D
B. Option C
C. Option A
D. Option B
Answer: A,B
NEW QUESTION: 3
Credit exposure for derivatives is measured using
A. Notional value of the derivative
B. Forward looking exposure profile of the derivative
C. Standard normal distribution
D. Current replacement value
Answer: B
Explanation:
Explanation
Current replacement values are a very poor measure of the credit exposure from a derivative contract, because the future value of these instruments is unpredictable, ie is stochastic, and the range of values it can take increases the further ahead in the future we look. Therefore it is common for credit exposures for derivatives to be measured using forward looking exposure profiles, which are distributions of the expected value of the derivative at the time horizon for which credit risk is being measured. To be conservative, a high enough quintile of this distribution is taken as the 'loan equivalent value' of the derivative as the exposure. Choice 'c' is the correct answer.
The notional value of derivative contracts generally tends to be quite high and unrelated to their economic value or the counterparty exposure. Therefore notional value is irrelevant.
NEW QUESTION: 4
Which feature will not transfer packets when there is silence?
A. Voice Activity Detection (VAD)
B. Digital Silence Suppressor (DSS)
C. Ear and mouth (E&M)
D. Dial peers
Answer: A