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The following information applies to an entity. Purchases Sales:
A cash payment equal to 40% of purchases is made at the time of purchase, and 30% is paid in each of the next 2 months. Purchases for the previous November and December were US $150,000 per month. Payroll is 10% of sales in the month it occurs, and operation expenses are 20% of the following month's sales July sales were US $220,000). Interest payments were US , " x,000 paid quarterly in January and April.
What were the entity's cash disbursements for the month of April?
A. US $254,000
B. US $200,000
C. US $140,000
D. US $152,000
Answer: A
Explanation:
The cash disbursements for the month of April include 40% of April purchases, 30% of March purchases, 30% of February purchases, April payroll 10% of April sales), operating expenses 20 I of May sales), and an interest payment of US $20.000.
NEW QUESTION # 276
What security feature would Identity a legitimate employee using her own smart device to gam access to an application run by the organization?
A. Using a jailbroken or rooted smart device feature.
B. Introducing a security question known only by the employee.
C. Using only smart devices previously approved by the organization.
D. Obtaining written assurance from the employee that security policies and procedures are followed.
Answer: C
Explanation:
To ensure security when employees use their own smart devices to access organizational applications, the best approach is to allow only pre-approved devices that meet the organization's security standards.
* Device Security & Compliance: Approved devices are verified for security measures like encryption, mobile device management (MDM), and antivirus protection.
* Risk Management: Restricting access to pre-approved devices reduces the risk of malware, unauthorized access, and vulnerabilities.
* IT Control & Monitoring: IT can enforce security updates, compliance policies, and access control mechanisms on pre-approved devices.
* Option A (Using a jailbroken or rooted smart device feature): Jailbroken or rooted devices remove security protections and create severe security vulnerabilities.
* Option C (Obtaining written assurance from the employee that security policies and procedures are followed): Written assurances alone are not a security measure; technical controls must be enforced.
* Option D (Introducing a security question known only by the employee): Security questions are weak authentication measures and do not verify the legitimacy of a device.
* IIA's GTAG on Information Security Management stresses the importance of device security and requiring IT-approved devices.
* NIST Special Publication 800-124 (referenced in IIA's IT Audit Guidance) highlights best practices for securing mobile devices in an enterprise setting, recommending pre-approved devices.
Why Option B is Correct:Why Other Options Are Incorrect:IIA References:Thus, the most appropriate answer is B. Using only smart devices previously approved by the organization.
NEW QUESTION # 277
Senior management has decided to implement the Three Lines of Defense model for risk management. Which of the following best describes senior management's duties with regard to this model?
A. Ensure compliance with the model.
B. Set goals for implementation.
C. Identify emerging issues.
D. Identify management functions.
Answer: A
NEW QUESTION # 278
The following account balances represent the December 31 balance sheet of an entity. The quick ratio for this year is:
A. 0.97
B. 0.82
C. 1.42
D. 1.08
Answer: A
Explanation:
The acid test quick) ratio equals quick assets cash, financial assets held for trading, and accounts receivable) divided by current liabilities. Quick assets total US $206,500 $27,500 cash + $64,000 financial assets held for trading + $115,000 net accounts receivable). Given current liabilities of US $213,500 $67,000 accounts payable + $54,000 current notes payable + $70,000 income taxes payable + $22,500 other current liabilities), the quick ratio is 0.967 US $206,500 + $213,500).
NEW QUESTION # 279
If receivables transferred with recourse qualify for derecognition, the proceeds from the transfer are:
A. Explanation:
The entity derecognizes financial assets if it has transferred substantially all of the risks and rewards of ownership. Derecognition also is appropriate when the entity neither has transferred nor retained substantially all the risks and rewards of ownership, providing the entity does not have control. After derecognition, periodic profit or loss will include the difference between the carrying amount transferred and the proceeds, plus or minus any prior adjustment r fl ling the fair value of the asset that had been reported in equity. If a new financial asset is created or a financial liability is assumed, the calculation is adjusted for the fair value of the asset or liability. Thus, the proceeds of the sale are reduced by the fair value of the resource obligationa new financial liability). When the transfer does not meet these criteria, the transfer is accounted for as a collateralized borrowing. A transferor entity most likely should continue to recognize a transferred financial asset if the:
A. Transferor may reacquire the asset, and the asset is readily obtainable in the market
B. Transferee may sell the full fair value of the asset
C. Transferor has an option to reacquire the asset, and the reacquisition price is fair value
D. Transferor is entitled and obligated to repurchase the asset, and the transferee receives a lender's return.
B. Accounted for as a collateralized borrowing.
C. Recorded at the historical cost of the assets obtained.
D. Recorded at fair value for the assets obtained and liabilities incurred.
E. Reduced by the fair value of the recourse obligation.
Answer: A,E
NEW QUESTION # 280
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