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NEW QUESTION: 1
Which of the following fraudulent activities most likely could be perpetrated due to the lack of effective
internal controls in the revenue cycle?
A. The write-off of receivables by personnel who receive cash permits the misappropriation of cash.
B. Fictitious transactions are recorded that cause an understatement of revenue and overstatement of
receivables.
C. Merchandise received is not promptly reconciled to the outstanding purchase order file.
D. Obsolete items included in inventory balances are rarely reduced to the lower of cost or market value.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The function of cash receipts is part of the treasurer's department and should be
separate from the role of writing off receivables. Failure to separate the recordkeeping function from the
custodial function allows an individual to misappropriate cash and then cover up the theft by writing off the
related receivable balance.
Choice "A" is incorrect. Internal controls in the revenue cycle typically relate to sales, receivables, and
cash, not to the purchase and receipt of goods.
Choice "B" is incorrect. Internal controls in the revenue cycle typically relate to sales, receivables, and
cash, not to inventory valuation.
Choice "D" is incorrect. If fictitious transactions in the revenue cycle are recorded, then the impact on
revenues and receivables would be the same; either both would be overstated (the most likely case) or
both would be understated.
NEW QUESTION: 2
If the firewall has the link monitoring configuration, what will cause a failover?
A. ethernet1/6 going down
B. ethernet1/3 and ethernet1/6 going down
C. ethernet1/3 or Ethernet1/6 going down
D. ethernet1/3 going down
Answer: B
NEW QUESTION: 3
What is a required component to run FCoE?
A. iSCSI gateway
B. Fibre Channel adapter
C. Cisco Network Assistant
D. HBA
Answer: C
Explanation:
Explanation/Reference:
Explanation:
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