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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 made by an individual who does not typically make journal entries.
C. A journal entry recorded as a post-closing entry that has no explanation or description.
D. A journal entry made to a seldom-used account.
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
What does provide the components to create Agentry applications. These components are intended for developers, implementers, and administrators?
A. Setting Up the Development Environment for Agentry Toolkit
B. Developing Agentry Apps
C. Agentry Language Reference
D. Agentry Device Client Branding SDK
Answer: A

NEW QUESTION: 3
대형 은행은 온라인 뱅킹 시스템을 사용하는 모든 고객에게 하드웨어 토큰을 배포합니다. 토큰은 60 초마다 6 자리 숫자 암호를 생성하여 표시합니다. 고객은이 숫자 암호를 사용하여 은행 계좌에 로그인해야합니다. 이것은 예입니다.
A. SSO (Single Sign-On) 토큰
B. 동기식 토큰.
C. 비동기 토큰.
D. 단일 요소 인증 토큰.
Answer: B