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NEW QUESTION: 1
Which of the following options is the measure of how long it takes from the time a business has to pay for inventory from a supplier until it collects cash from the customer from a sale?
A. Working capital
B. Cash efficiency
C. Cash conversion cycle
D. Days payable outstanding
Answer: C

NEW QUESTION: 2
조직이 최근에 축소되면서 IS 감사인이 논리적 액세스 제어를 테스트하기로 결정했습니다. IS 감사인의 1 차 관심사는 다음과 같아야합니다 :
A. 경영진은 신규 채용 된 모든 개인에게 적절한 액세스 권한을 부여했습니다.
B. 접근 승인 양식은 개인에 대한 액세스 권한을 부여하거나 수정하는데 사용됩니다.
C. 시스템 관리자 만 개인 액세스 권한을 부여하거나 수정할 권한이 있습니다.
D. 모든 시스템 액세스 권한은 개인의 역할과 책임에 적합하고 적절합니다.
Answer: D
Explanation:
설명:
조직의 축소는 상대적으로 짧은 기간 동안 많은 수의 인사 조치를 의미합니다. 종업원은 이전 직무의 일부 또는 전부를 유지하면서 새로운 직무를 부여받을 수 있습니다. 수많은 직원이 해고 될 수 있습니다. 감사관은 적절한 업무 분장이 유지되고, 직원의 역할과 책임에 필요한 것만 제한되며 조직에서 더 이상 고용되지 않는 직원에 대해서는 액세스가 취소된다는 점에 유의해야합니다. 선택 사항 B, C 및 D는 모두 IS 감사인의 잠재적 인 우려 사항이지만 규모 축소와 관련된 특정 위험을 감안할 때 주요 관심사가 되어서는 안됩니다.

NEW QUESTION: 3
Which of the following is the most important resource associated with any digital forensic investigations process?
A. Forensic software
B. Human experience
C. Human talent
D. Forensic tools
Answer: C