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NEW QUESTION: 1
A. Option B
B. Option E
C. Option A
D. Option D
E. Option C
Answer: B
NEW QUESTION: 2
An auditor generally tests the segregation of duties related to inventory by:
A. Test counts and cutoff procedures.
B. Document inspection and reconciliation.
C. Analytical procedures and invoice recomputation.
D. Personal inquiry and observation.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Tests of controls that do not provide documentary evidence (such as those controls
related to segregation of duties) are generally tested by personal inquiry and observation by the auditor.
Choice "B" is incorrect. Test counts and cut-off procedures are effective substantive tests of inventory
(existence assertion).
Choice "C" is incorrect. Analytical procedures and invoice recomputation are substantive tests performed
by the auditor to gather evidence regarding management's assertion of valuation of the inventory.
Choice "D" is incorrect. Document inspection and reconciliation generally is not helpful in testing
segregation of duties, since even appropriate segregation often does not provide documentary evidence.
NEW QUESTION: 3
会社は複数のWebサイトからクリックストリームデータをキャプチャし、バッチ処理を使用してそれを分析します。データは毎晩Amazon Redshiftに読み込まれ、ビジネスアナリストによって消費されます。同社は、タイムリーな洞察を得るために、ほぼリアルタイムのデータ処理に移行したいと考えています。このソリューションでは、最小限の労力と運用オーバーヘッドでストリーミングデータを処理する必要があります。
このソリューションで最も費用効果の高いAWSサービスの組み合わせはどれですか？ （2つ選択してください。）
A. Amazon EC2
B. Amazon Kinesis Data Firehose
C. Amazon Kinesis Data Streams
D. AWSLambda
E. Amazon Kinesis Data Analytics
Answer: B,D
Explanation:
Reference:
https://d0.awsstatic.com/whitepapers/whitepaper-streaming-data-solutions-on-aws-with-amazonkinesis.pdf (9)
https://d0.awsstatic.com/whitepapers/whitepaper-streaming-data-solutions-on-aws-with-amazon-kinesis.pdf#page5
NEW QUESTION: 4
When modeling in-house production using SAP ECC, on which business levels can you create a bill of material (BOM)? (Choose two)
A. At the plant level
B. At the business area level
C. At the company code level
D. At the client level
Answer: A,D