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NEW QUESTION: 1
다음 중 어떤 상황에서 내부 감사가 직무를 수행 할 때 전문적인주의를 기울 였는가?
1. 내부 감사는 잠재적 비용 대비 계약 비용을 측정했습니다.
내부 감사원은 내부 고발자의 익명 정보를 사용하여 사기 행위의 존재를 보고했습니다.
3 내부 감사인은 사소하고 중대한 사기 사례를 발견하고 이사회의 제한된 시간을 고려하여 보고서에서 주요 사례만 강조했다.
4. 내부 감사원은 계약 중에 필요한 통계 분석을 지원하기 위해 새로운 감사 소프트웨어를 사용하기로 결정했습니다.
A. 1과 2 만
B. 2와 3 만
C. 1과 4 만
D. 3과 4 만
Answer: C

NEW QUESTION: 2
In a diluted earnings-per-share computation, outstanding options issued by the reporting entity are assumed to be exercised. If the exercise price of these options exceeds the average market price, the computation would:
A. Be anti dilutive.
B. Fairly present diluted earnings per share on a prospective basis.
C. Fairly present the maximum potential dilution of diluted earnings per share on a prospective basis.
D. Reflect the excess of the number of shares assumed issued at the average market price over the number of shares assumed issued at the exercise price.
Answer: A
Explanation:
Options and warrants instruments that give the holders the right to purchase ordinary shares of the entity) issued by the reporting entity are assumed to be exercised at the beginning of the period or at time of issuance, if later. The proceeds are assumed to be from an issuance at the average market price for the period. The difference between 1) the shares issued and 2) the shares that would have been issued at the average market price is an issue for no consideration. If the options are in the money exercise price is less than average market price), they are dilutive because 1) exceeds 2), and the excess will be added to the BEPS denominator. However, when the exercise price exceeds the average market price, the result is ant dilutive.

NEW QUESTION: 3
Which MTA operation is used if queues need to be drained to remove a host from use and continue scanning and delivery of messages?
A. delete the Scanner from the Control Center so that it is no longer used
B. disable the Conduit so that new messages are not accepted
C. set the Scanner configuration to "Pause message scanning and delivery"
D. set the Scanner configuration to "Do not accept incoming messages"
Answer: D