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NEW QUESTION: 1
Proper segregation of duties reduces the opportunities to allow any employee to be in a position to both:
A. Record and conceal fraudulent transactions in the normal course of assigned tasks.
B. Adopt new accounting pronouncements and authorize the recording of transactions.
C. Journalize cash receipts and disbursements and prepare the financial statements.
D. Monitor internal controls and evaluate whether the controls are operating as intended.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Proper segregation of duties reduces the opportunities for any individual to both
perpetrate and conceal errors or fraud.
Choice "A" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since journalizing cash receipts and disbursements and preparing the financial statements are
both recordkeeping functions, this would not be a violation of proper segregation of duties.
Choice "B" is incorrect. Monitoring internal controls and evaluating whether those controls are operating as
intended would properly be performed by one person. Combining these functions does not violate the
concept of proper segregation of duties, since it does not encompass an inappropriate combination of
authorization, recordkeeping, and custodial functions.
Choice "C" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since adopting new accounting pronouncements and authorizing the recording of transactions are
both authorization functions, this would not be a violation of proper segregation of duties.
NEW QUESTION: 2
どのインターネットマルチホームソリューションが、単一コンポーネントの障害に対して耐性があるのでしょうか。
A. Option B
B. Option D
C. Option C
D. Option A
Answer: D
NEW QUESTION: 3
A company has deployed web apps by using by using Azure Active Directory (Azure AD) Application proxy. The company plans to enable multi-factor authentication for the web apps. All users have Microsoft Exchange Online email accounts using Office 365.
You need to ensure that users in Azure AD and on-premises Active Directory Domain Services (AD DS) can authenticate with the web apps.
Solution: You deploy a Azure Multi-Factor Authentication server on-premises.
Does the solution meet the goal?
A. Yes
B. No
Answer: A