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NEW QUESTION: 1
Eine Organisation lagert ihr Lohn- und Gehaltsabrechnungssystem aus und fordert eine vollständige Prüfung der IT-Systeme von Drittanbietern an. Während des Due-Diligence-Prozesses stellt der Dritte einen vorherigen Prüfungsbericht über sein IT-System zur Verfügung.
Welche der folgenden Punkte MÜSSEN von der Organisation berücksichtigt werden, damit die Prüfungsberichte akzeptabel sind?
A. Die Prüfungsbewertung wurde von einem unabhängigen Prüfer durchgeführt.
B. Die Prüfungsbewertung wurde von einer internationalen Prüfungsgesellschaft durchgeführt.
C. Die Prüfungsberichte wurden von der Geschäftsleitung Dritter unterzeichnet.
D. Die Prüfungsberichte wurden in den letzten sechs Monaten veröffentlicht.
Answer: A
NEW QUESTION: 2
A corporate network was recently infected by a malicious application on a flash drive that downloaded sensitive company files and injected a virus, which spread onto the network Which of the following best practices could have prevented the attack?
A. Removing Guest account
B. Disabling AutoRun
C. Implementing strong passwords
D. Encrypting data
E. Changing default credentials
Answer: B
NEW QUESTION: 3
A. Option D
B. Option C
C. Option B
D. Option A
Answer: D
NEW QUESTION: 4
In a diluted earnings-per-share computation, outstanding options issued by the reporting entity are assumed to be exercised. If the exercise price of these options exceeds the average market price, the computation would:
A. Fairly present the maximum potential dilution of diluted earnings per share on a prospective basis.
B. Fairly present diluted earnings per share on a prospective basis.
C. Reflect the excess of the number of shares assumed issued at the average market price over the number of shares assumed issued at the exercise price.
D. Be anti dilutive.
Answer: D
Explanation:
Options and warrants instruments that give the holders the right to purchase ordinary shares of the entity) issued by the reporting entity are assumed to be exercised at the beginning of the period or at time of issuance, if later. The proceeds are assumed to be from an issuance at the average market price for the period. The difference between 1) the shares issued and 2) the shares that would have been issued at the average market price is an issue for no consideration. If the options are in the money exercise price is less than average market price), they are dilutive because 1) exceeds 2), and the excess will be added to the BEPS denominator. However, when the exercise price exceeds the average market price, the result is ant dilutive.