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NEW QUESTION: 1
Which of the following journal entries would the auditor least likely examine in an effort to address the risk
of management override of controls?
A. A journal entry made to record recurring periodic accounting estimates.
B. A journal entry recorded as a post-closing entry that has no explanation or description.
C. A journal entry made to a seldom-used account.
D. A journal entry made by an individual who does not typically make journal entries.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Inappropriate or unauthorized journal entries are often used to override controls and
manipulate the financial reporting process. Periodic, recurring accounting estimates are least likely to be
subject to management override since they are expected and occur regularly.
Choice "B" is incorrect. Inappropriate or unauthorized journal entries are often used to override controls
and manipulate the financial reporting process. A journal entry made by a person who generally does not
have that responsibility might be indicative of such management override.
Choice "C" is incorrect. Inappropriate or unauthorized journal entries are often used to override controls
and manipulate the financial reporting process. A journal entry recorded after closing without an
appropriate explanation or description might be indicative of such management override.
Choice "D" is incorrect. Inappropriate or unauthorized journal entries are often used to override controls
and manipulate the financial reporting process. A journal entry made to a seldom-used account might be
indicative of such management override.
NEW QUESTION: 2
View the Exhibit and examine the structure of the CUSTOMERS table.
In the CUSTOMERS table, the CUST_LAST_NAME column contains the values 'Anderson'
and 'Ausson'.
You issue the following query:
SQL> SELECT LOWER(REPLACE(TRIM('son' FROM cust_last_name),'An','O'))
FROM CUSTOMERS
WHERE LOWER(cust_last_name) LIKE 'a%n';
What would be the outcome?
A. an error because the REPLACE function specified is not valid
B. 'Oder' and 'Aus'
C. an error because the TRIM function specified is not valid
D. an error because the LOWER function specified is not valid
Answer: C
Explanation:
Function Purpose ROUND(column|expression, n) Rounds the column, expression, or value to n decimal places or, if n is omitted, no decimal places (If n is negative, numbers to the left of decimal point are rounded.) TRUNC(column|expression, n) Truncates the column, expression, or value to n decimal places or, if n is omitted, n defaults to zero The TRIM Function The TRIM function removes characters from the beginning or end of character literals, columns or expressions to yield one potentially shorter character item. Numeric and date literals are automatically cast as characters when they occur as parameters to the TRIM function. Numeric or date expressions are evaluated first before being converted to strings ready to be trimmed. The TRIM function takes a parameter made up of an optional and a mandatory component. Its syntax is TRIM ([trailing|leading|both] trimstring from s). The string to be trimmed (s) is mandatory. The following points list the rules governing the use of this function:
TRIM(s) removes spaces from both sides of the input string. TRIM(trailing trimstring from s) removes all occurrences of trimstring from the end of the string s if it is present. TRIM(leading trimstring from s) removes all occurrences of trimstring from the beginning of the string s if it is present.
TRIM(both trimstring from s) removes all occurrences of trimstring from the beginning and
end of the string s if it is present.
The following queries illustrate the usage of this function:
Query 1: select trim(trailing 'e' from 1+2.14||' is pie') from dual
Query 2: select trim(both '*' from '*******Hidden*******') from dual
Query 3: select trim(1 from sysdate) from dual
ORA-30001: trim set should have only one character
30001. 00000 - "trim set should have only one character"
*Cause: Trim set contains more or less than 1 character. This is not allowed in TRIM
function.
REPLACE(text, search_string, replacement_string)
Searches a text expression for a character string and, if found, replaces it with a specified
replacement string
NEW QUESTION: 3
Which of the following is true about the statement about virtual machine distribution in Huawei desktop cloud? (Multiple choice)
A. Linked clone type virtual machine is suitable for users who do not need too much personalized data, such as conference rooms
B. Both full replication and fast package are completely consistent for end user use.
C. Full copy and quick package templates can be modified up to three times
D. In single-user mode, the virtual machine assigned to user A can be deallocated and reassigned to user B.
Answer: A,B,D
NEW QUESTION: 4
You are a Microsoft Dynamics 365 system administrator.
You need to configure Microsoft Dynamics 365 and Microsoft Exchange Online to work together so that users can automatically track incoming email messages.
Which three steps should you perform? Each correct answer presents part of the solution.
A. Configure incoming email to server-side synchronization or Email Router.
B. Configure mailboxes and approve email.
C. Configure the email server profile.
D. Use correlation to track email conversations.
E. Configure appointments, contacts, and tasks on a Microsoft Dynamics 365 mailbox record.
Answer: A,B,C