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NEW QUESTION: 1
Changes in the balance of Accounts Payable are captured on a company's Cash Flow Report.
Which two dimension members must be built into the row of the company's Cash Flow to report the impact of Accounts Payable? (Choose two.)
A. FCCS_CashChange movement member
B. FCCS_Total Balance Sheet - Cash and NonCash account member
C. FCCS_Accounts Payable account member
D. FCCS_CashFlow_Operating movement member
E. FCCS_CashFlow_Accounts Payable account member
Answer: B,E
NEW QUESTION: 2
A. Option B
B. Option D
C. Option C
D. Option A
Answer: A,C
NEW QUESTION: 3
Eine Retailbank hat gerade ein Kreditkartengeschäft erworben. Die Geldwäschebekämpfungsrichtlinie der Bank sieht vor, dass neue Mitarbeiter innerhalb von 30 Tagen nach ihrem Einstellungsdatum geschult werden und alle Mitarbeiter jährlich eine Auffrischungsschulung erhalten.
Ist die bestehende Schulung der Bank zur Bekämpfung der Geldwäsche ausreichend, um den Mitarbeitern des neu erworbenen Kreditkartengeschäfts angeboten zu werden?
A. Nein, für Kreditkartenunternehmen müssen Schulungen zur Bekämpfung der Geldwäsche von Angesicht zu Angesicht durchgeführt werden.
B. Ja, die bestehende Schulung deckt die Vorschriften zur Bekämpfung der Geldwäsche ab, die die Bank einhalten muss.
C. Ja, die vorhandene Schulung deckt die Richtlinien, Verfahren und Prozesse der Bank ab.
D. Nein, Schulungen zur Bekämpfung der Geldwäsche müssen auf die unternehmensspezifischen Risiken zugeschnitten sein.
Answer: B