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NEW QUESTION: 1
Which of the following characteristics most likely would heighten an auditor's concern about the risk of
intentional manipulation of financial statements?
A. Insiders recently purchased additional shares of the entity's stock.
B. The rate of change in the entity's industry is slow.
C. Turnover of senior accounting personnel is low.
D. Management places substantial emphasis on meeting earnings projections.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Excessive pressure on management to meet financial targets is a fraud risk factor
that would heighten an auditor's concern about the risk of intentional manipulation of financial statements.
Choice "A" is incorrect. Low turnover would reduce the auditor's concern about intentional manipulation of
the financial statements.
Choice "B" is incorrect. Insider purchases of company stock would not be a factor that would cause any
particular concerns about intentional manipulation of financial statements.
Choice "D" is incorrect. A slow rate of change in the entity's industry would reduce the auditor's concern
about the risk of intentional manipulation of the financial statements.

NEW QUESTION: 2
The Admin at Universal Containers would like all optional products to be displayed separately from non-optional products. The two-line item sections have been set up in the quote template and named as follows: Required. Optional. What are the two steps the Admin should take in order to finish setting up the quote template?
A. For the Required Section: Filter Field: Optional, Filter Operator: Equals, Filter Value: False
B. For the Optional Section: Filter Field: Optional, Filter Operator: Equals, Filter Value: True.
C. For the Optional Section: Filter Value: Optional, Filter Operator: Equals, Filter Value: False
D. For the Required Section: Filter Field: Optional, Filter Operator: Equals, Filter Value: True
Answer: B,D

NEW QUESTION: 3
Scenario: Eight Twelve
Eight Twelve has retail outlets throughout North America. An Enterprise Architecture practice already exists in Eight Twelve. Now the CEO and CIO decide that they want to use TOGAF9 to re-architect their Enterprise Architecture to cater to the changing strategies of Eight Twelve to better respond to the changes in the economic and technology environments.
Some of the key issues which need to be addressed in this re-architecting work are:
1. Since Eight Twelve's retail chain operate 24 hours a day and are expanding to South America and Europe, the retail chain business ecosystem should be able to withstand any unforeseen disruptions which might affect the chain's day to day operations. This is highly critical to ensure high levels of customer satisfaction and thus maintaining and enhancing Eight Twelve's revenue chain.
2. Dependency between the application components, which are the nerve centers to Eight Twelve's sophisticated range of services both external and internal, and the application platform and technology infrastructure should be minimal. This would facilitate scalability and ease of enhancement of the service offerings.
3. Eight Twelve uses the ARTS Data Model and the quality of data is of utmost importance for its operation.
4. Users of the Enterprise Information ecosystem should have an environment which is able to cater to their needs without any undue delays.
Which one of the following set of Architecture Principles do you feel is the most appropriate for these guidelines stated above for the TOGAF 9 architecting work which Eight Twelve is embarking on?
A. a) Business Continuityb) Data is an Assetc) Data is Sharedd) Requirements Based Change
B. a) Business Continuityb) Data Trusteec) Technology Independenced) Responsive Change Management
C. a) Maximize Benefit to the Enterpriseb) Data Trusteec) Service Orientationd) Responsive Change Management
D. a) Maximize Benefit to the Enterpriseb) Data is an Assetc) Data is Sharedd) Requirements Based Change
Answer: B