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C_HCMP_2311 Exam Simulator
  • Exam Code: C_HCMP_2311
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  • Q & A: 40 Questions and Answers
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NEW QUESTION: 1
5G can achieve reliable and controllable 5A ubiquitous communication between humans, between humans and things, between things Other than "anytime" and
"Anywhere". Which other three options are part of the 5G concept? -MC // 5A= Anyone, Anytime, Anything, Anywhere ,Any-device
A. Anything
B. Any device
C. Anyone
D. Anyhow
Answer: A,B,C,D

NEW QUESTION: 2
内部監査人が新しい自動化された人事システムを見直しています。システムには、従業員の職種に一致する賃金率の表が含まれています。有効な給与の変更のみに対してテーブルが正しく更新されるようにするための最適な制御は、次のとおりです。
A. 変更を署名済みの管理承認と比較するために、テーブルを変更する権限がない部門の監督者を必要とします。
B. 変更が正当な従業員に行われることを確認するために、すべての給与変更に従業員が署名することを要求します。
C. 適切な編集と妥当性のチェックが自動化システムに組み込まれていることを確認します。
D. データテーブルへのアクセスを、賃金率を決定する権限を持つ管理者とラインスーパーバイザに制限します。
Answer: A

NEW QUESTION: 3
The valuation of IT assets should be performed by:
A. the chief financial officer (CFO).
B. the information owner.
C. an IT security manager.
D. an independent security consultant.
Answer: B
Explanation:
Information asset owners are in the best position to evaluate the value added by the IT asset under review within a business process, thanks to their deep knowledge of the business processes and of the functional IT requirements. An IT security manager is an expert of the IT risk assessment methodology and IT asset valuation mechanisms. However, the manager could not have a deep understanding of all the business processes of the firm. An IT security subject matter expert will take part of the process to identify threats and vulnerabilities and will collaborate with the business information asset owner to define the risk profile of the asset. A chief financial officer (CFO) will have an overall costs picture but not detailed enough to evaluate the value of each IT asset.

NEW QUESTION: 4
The errors cause the reported retained earnings at December 31. Year 4, to be:
A. Overstated by US $65,000.
B. Overstated by US $32,000.
C. Overstated by US $25,000.
D. Understated by US $18,000.
Answer: B
Explanation:
The Year 3 inventory error reversed in Year 4excluding tax considerations) and therefore had no effect on reported retained earnings at December 31. Year 4, The US $15,000 inventory error at year-end Year 4 and the failure to accrue US $10,000 of expenses for Year 4 both overstated retained earnings as well as 4 year profit The omission of US $7,000 of depreciation overstated Year 3 net income and Year 3 and Year .1 retained earnings. Hence, the net effect of the errors on December 31, Year 4, retained earnings was a US $32,000$0 + $15,000 + $7,000 + $10,000) overstatement.

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