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NEW QUESTION: 1
IBM big data storage supports all applications, data types, and hundreds of heterogeneous storage systems including cloud-based systems.
Which product should the sales specialist recommend to provide simplified management?
A. IBM Spectrum Control
B. IBM Spectrum NAS
C. IBM Spectrum Accelerate
D. IBM Spectrum Scale
Answer: D
NEW QUESTION: 2
Jason has $500 in a savings account which earns 5% compounded annually. How much additional interest would he earn in four years if he moved the money to an account which earns 6%?
A. $25.88
B. $23.49
C. $21.89
Answer: B
NEW QUESTION: 3
Proper segregation of duties reduces the opportunities to allow any employee to be in a position to both:
A. Journalize cash receipts and disbursements and prepare the financial statements.
B. Adopt new accounting pronouncements and authorize the recording of transactions.
C. Monitor internal controls and evaluate whether the controls are operating as intended.
D. Record and conceal fraudulent transactions in the normal course of assigned tasks.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Proper segregation of duties reduces the opportunities for any individual to both
perpetrate and conceal errors or fraud.
Choice "A" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since journalizing cash receipts and disbursements and preparing the financial statements are
both recordkeeping functions, this would not be a violation of proper segregation of duties.
Choice "B" is incorrect. Monitoring internal controls and evaluating whether those controls are operating as
intended would properly be performed by one person. Combining these functions does not violate the
concept of proper segregation of duties, since it does not encompass an inappropriate combination of
authorization, recordkeeping, and custodial functions.
Choice "C" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since adopting new accounting pronouncements and authorizing the recording of transactions are
both authorization functions, this would not be a violation of proper segregation of duties.