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NEW QUESTION: 1
During an audit of a retail organization, an internal auditor found a scheme in which the warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse director updated the perpetual inventory records and then forwarded receiving reports to the accounts payable department for processing.
Which of the following procedures would have most likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of sales invoices and trace to the perpetual inventory records to see if inventory was on hand. Investigate any differences.
B. Select a random sample of receiving reports and trace to the recording in the perpetual inventory records. Note differences and investigate by type of product.
C. Select a random sample of purchase orders and trace to receiving reports and to the records in the accounts payable department.
D. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note the pattern of differences and investigate.
Answer: D
NEW QUESTION: 2
A PaaS provider deployed a new product using a DevOps methodology Because DevOps is used to support both development and production assets inherent separation of duties is limited To ensure compliance with security frameworks that require a specific set of controls relating to separation of duties the organization must design and implement an appropriate compensating control Which of the following would be MOST suitable in this scenario?
A. Implementation of peer review, static code analysis and web application penetration testing against the staging environment
B. Development of standard code libraries and usage of the WS-security module on all web servers
C. Configuration of MFA and context-based login restrictions for all DevOps personnel
D. Configuration of increased levels of logging, monitoring and alerting on production access
Answer: D
NEW QUESTION: 3
Given the following scenario:
The SAS libraries LIBRARY and MYLIB are successfully defined in your current SAS session.
There is a SAS Data Set named WORK.GENDERS with a column called MF containing single
character values.
The SAS program on the left is submitted and the desired output is shown in the right.
Which statement is true?
A. The statement OPTIONS FMSEARCH = (Mylib); is required before the print procedure to attain the resulting output
B. The statement OPTIONS FMSEARCH = (Library Mylib); is required before the PRINT procedure to attain the resulting output
C. No OPTIONS FMSEARCH ( ) statement is needed to attain resulting output
D. The statement OPTIONS FMTSEARCH = (Mylib Library); is required before the PRINT procedure to attain the resulting output
Answer: A
NEW QUESTION: 4
A soft reservation is a request that is defined by what?
A. A request for items for any job
B. Items not subject to a timeframe
C. The need for an item at a specific time
D. The priority of the work order
Answer: B