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NEW QUESTION: 1
Which of the following circumstances most likely would cause an auditor to consider whether material
misstatements exist in an entity's financial statements?
A. Supporting records that should be readily available are frequently not produced when requested.
B. Significant deficiencies in internal control previously communicated have not been corrected.
C. Differences are discovered during the client's annual physical inventory count.
D. Clerical errors are listed on a monthly computer-generated exception report.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Supporting records that should be readily available but are frequently not produced
when requested would cause an auditor to consider whether material misstatements exist.
Choice "B" is incorrect. Failure to correct significant deficiencies in internal control may represent a
conscious decision by management to accept that degree of risk because of cost or other considerations.
Although this is a fraud risk factor, the auditor is more likely to be concerned about missing audit
evidence.
Choice "C" is incorrect. Clerical errors listed on a monthly computer-generated exception report would be a
control over data processing that would tend to minimize the risk of material misstatement.
Choice "D" is incorrect. Differences being discovered during the client's annual physical inventory count is
a common occurrence at most companies and would not necessarily indicate that a material misstatement
exists.

NEW QUESTION: 2
Select two actions available in Oracle General Ledger. (Choose two.)
A. exporting data to subsidiary ledgers
B. importing data from subsidiary ledgers
C. deleting posted journals
D. consolidating balances in subsidiary ledgers
E. consolidating balances from multiple ledgers
Answer: B,E

NEW QUESTION: 3
A manufacturing customer is interested in a trial of a storage solution
Which of the following is the maximum period of time a partner is authorized to have trial equipment onsite under the rules of the IBM Business Partner Trial Program?
A. 60 days
B. 90 days
C. 30 days
D. 120 days
Answer: B

NEW QUESTION: 4
You administer a Microsoft SQL Server 2012 database. The database has a table named Customers owned by UserA and another table named Orders owned by UserB. You also have a stored procedure named GetCustomerOrderInfo owned by UserB. GetCustomerOrderInfo selects data from both tables.
You create a new user named UserC. You need to ensure that UserC can call the GetCustomerOrderInfo stored procedure. You also need to assign only the minimum required permissions to UserC. Which permission or permissions should you assign to UserC? Choose all that apply.
A. The Select permission on Customers
B. The Select permission on Orders
C. The Control permission on GetCustomerOrderInfo
D. The Take Ownership permission on Orders
E. The Execute permission on GetCustomerOrderInfo
F. The Take Ownership permission on Customers
Answer: A,E
Explanation:
--Burgos - NO
The question seems to be missing something. Or the original answer is incorrect. I've changed it to what I believe to be the correct answer. The original answer included "The Select permission on Orders.", but due to ownership chaining, you would only need to give Execute permissions to UserC to access the Orders table since UserB is the owner.
Reference: http://msdn.microsoft.com/en-us/library/ms188676.aspx http://stackoverflow.com/questions/2212044/sql-server-how-to-permission-schemas http://sqlservercentral.com/blogs/steve_jones/2012/03/14/ownership-chains-in-sql-server