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NEW QUESTION: 1
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
If the auditor decides that there are significant problems with the standard cost system, the next audit step to perform would be to
A. Use generalised audit software to prepare a listing of gross margin by product by comparing standard cost with sales price. Select all high-gross-margin items for further investigation.
B. Select a random sample of products and review the standard cost build-up by tracing purchases to the standard cost record.
C. Interview divisional management to determine why the standard cost system has not been updated on a timely basis.
D. Schedule all variances and determine their source and their disposition, that is, whether they are allocated to inventory or cost of goods sold.
Answer: D

NEW QUESTION: 2
A process to identify, assess, manage and control potential events in order to provide reasonable assurance regarding the achievement of the organization's objectives is called:
A. Control management
B. Risk management
C. Activity management
D. Accomplish management
Answer: B

NEW QUESTION: 3
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズの各質問には、指定された目標を達成する可能性のある独自のソリューションが含まれています。一部の質問セットには複数の正しい解決策がある場合がありますが、他の質問セットには正しい解決策がない場合があります。
このセクションの質問に回答した後は、その質問に戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
Adatumという名前のAzure Active Directory（Azure AD）テナントとSubscription1という名前のAzureサブスクリプションがあります。 Adatumには、Developersという名前のグループが含まれています。 Subscription1には、Devという名前のリソースグループが含まれています。
開発者グループに、DevリソースグループでAzureロジックアプリを作成する機能を提供する必要があります。
解決策：Subscription1で、DevTest Labsユーザーロールを開発者グループに割り当てます。
これは目標を達成していますか？
A. はい
B. いいえ
Answer: B
Explanation:
DevTest Labs User role only lets you connect, start, restart, and shutdown virtual machines in your Azure DevTest Labs.
You would need the Logic App Contributor role.
References:
https://docs.microsoft.com/en-us/azure/role-based-access-control/built-in-roles
https://docs.microsoft.com/en-us/azure/logic-apps/logic-apps-securing-a-logic-app

NEW QUESTION: 4

A. Option A
B. Option B
C. Option D
D. Option C
Answer: A