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NEW QUESTION: 1
Management's attitude toward aggressive financial reporting and its emphasis on meeting projected profit
goals most likely would significantly influence an entity's control environment when:
A. Internal auditors have direct access to those charged with governance.
B. External policies established by parties outside the entity affect its accounting practices.
C. Management is dominated by one individual who is also a shareholder.
D. The audit committee is active in overseeing the entity's financial reporting policies.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. When management is dominated by one individual who is also a shareholder, there
may not be any factors to moderate management's aggressive style. In such situations, management's
style is likely to have a strong impact on the control environment.
Choice "A" is incorrect. An active audit committee tends to moderate management's aggressive reporting
style.
Choice "B" is incorrect. External policies established by outside parties would tend to moderate
management's aggressive reporting style.
Choice "D" is incorrect. An effective internal audit function would tend to moderate management's
aggressive reporting style.
NEW QUESTION: 2
What happens if multiple resources in a provisioning request meet conflicting hard constraints?
A. Tags from the project take precedence.
B. Soft constraints are used as a tiebreaker.
C. Tags from the blueprint take precedence.
D. Round robin is used to select only one of the conflicting tags.
Answer: B
NEW QUESTION: 3
An expected response to sodium polystyrene sulfonate (Kayexalate) is:
A. Increase in serum HCO3
B. Increase in serum magnesium
C. Decrease in serum potassium
D. Decrease in serum calcium
Answer: C
Explanation:
(A) Sodium polystyrene sulfonate administration will not increase serum magnesium. Hypermagnesemia is virtually unknown except for clients in renal failure. (B) Sodium polystyrene sulfonate administration is not known to increase serum bicarbonate. (C) Decrease in serum potassium, the expected response of sodium polystyrene sulfonate, is secondary to the binding of this drug and potassium in the colon, and potassium is removed through the feces. (D) Serum calcium may actually increase with sodium polystyrene sulfonate administration, especially if calcium chloride is administered concurrently with this drug.
NEW QUESTION: 4
金融機関の住宅ローンのオリジネーション部門のローカルマネージャーが、新しい顧客の制裁審査が行われていないことを発見しました。
この状況で、現地マネージャーはどのような行動を取るべきですか？
A. 新規顧客のスクリーニングを開始します
B. 部門は非常に少数の住宅ローンしか扱っていないため、何もしません
C. 規制当局に直ちに通知
D. すぐに上級管理職に通知する
Answer: D
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