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NEW QUESTION: 1
Eine interne Revisionsabteilung hat kürzlich ein Qualitätssicherungsprogramm (QS) als Teil ihres Gesamtprüfungsprogramms eingerichtet. Welche der folgenden Aktivitäten ist am wichtigsten, um sie in die Anforderungen des QS-Programms aufzunehmen?
A. Benchmarking des QS-Rahmens nach internationalen Standards
B. Analysieren von Berichten zur Benutzerzufriedenheit aus Geschäftsbereichen
C. Berichterstattung über die Ergebnisse des OA-Programms an den Prüfungsausschuss
D. Durchführung einer langfristigen Planung für das Personal der internen Revision
Answer: B
NEW QUESTION: 2
인기 잡지의 발행인은 3 년 구독에 대해 특별 할인 된 가격을 제공합니다. 대차 대조표 일에 이미 수집되었지만 미래 기간과 관련된 금액은 다음과 같이 가장 잘 나타납니다.
A. 이연 자산 계정으로 수령할 수 있는 사전 수집 된 구독
B. 누적 가입 수익 자산 계정
C. 가입 수익 수익 계정
D. 지연 구독 매출 책임 계정
Answer: D
Explanation:
Income, which includes revenue and gains, is recognized in the income statement when an increase in future economic benefits related to an increase in an asset or a decrease in a liability can be reliably measured. Revenue is recognized reported as revenue) in the period in which the recognition criteria are met: therefore, when it is received in advance, the amount applicable to future periods is deferred. This deferral reflects the uncertainty of the reliable measurement of the future economic benefits. The uncertainty arises because the entity still must satisfy an obligation to perform in the future before it is entitled to the future economic benefits. The amount received in advance is considered a liability because it represents a present obligation arising from a past event.
Accordingly, deferred or unearned revenue is an amount that has been received but that has not met the recognition criteria for revenue.
NEW QUESTION: 3
Your company uses Microsoft Exchange Online and Microsoft Skype for Business Online.
You are planning the compliance strategy for electronic correspondence.
You need to archive Skype for Business communications for mailboxes that are placed on an in-place hold.
Which two forms of Skype for Business communications should you archive? Each correct answer presents part of the solution.
A. Whiteboards and polls shared during conferences
B. Peer-to-peer file transfers
C. Multiparty instant messages
D. Desktop sharing sessions
E. Audio and video for peer-to-peer conferences
Answer: A,C
Explanation:
Explanation/Reference:
The following types of content can be archived:
Peer-to-peer instant messages
Whiteboards and polls shared during a conference
Conferences (meetings), which are multiparty instant messages
Conference content, including uploaded content (for example, handouts) and event-related content (for
example, joining, leaving, uploading sharing, and changes in visibility) Incorrect Answers:
The following types of content are not archived:
Peer-to-peer file transfers (not C)
Audio/video for peer-to-peer instant messages and conferences (Not E)
Desktop and application sharing for peer-to-peer instant messages and conferences (not D)
References: https://technet.microsoft.com/en-us/library/jj204900(v=ocs.15)
NEW QUESTION: 4
ArubaOS 8は、クライアント一致機能に対してどの改善を提供しますか？
A. より広範なDoS攻撃および侵入の試みを検出するために、より広範なルールに対してクライアントの動作をチェックします。
B. 特定のクライアントタイプに対して一意のCMルールを適用できます。
C. クライアントの負荷分散の決定をローカルコントローラーにオフロードします。
D. Bring Your Own Device（BYOD）エンドポイントのコンプライアンス状態をチェックして、セキュリティを向上させます。
Answer: C
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