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NEW QUESTION: 1
There are several students in a class with similar special needs. Which of the following would be LEAST likely to be considered proper accommodations for their needs?
A. Give the test over several short periods
B. Allow an aide to stay with and encourage the student
C. Read the directions and questions aloud to those students
D. Allow the student to take the test with the student's textbook and notes
Answer: D
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 2
Which of the following actions assures management that the organization's objectives are protected from the occurrence of risk events?
A. Hedging
B. Risk assessment
C. Risk management
D. Internal control
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Internal controls are the actions taken by the organization to help to assure management that the organization's objectives are protected from the occurrence of risk events. Internal control objectives are applicable to all manual or automated areas. Internal control objectives include:
Internal accounting controls- They control accounting operations, including safeguarding assets and
financial records.
Operational controls- They focus on day-to-day operations, functions, and activities. They ensure that
all the organization's objectives are being accomplished.
Administrative controls- They focus on operational efficiency in a functional area and stick to
management policies.
Incorrect Answers:
B: Risk management is the identification, assessment, and prioritization of risks followed by coordinated and economical application of resources. It is done to minimize, monitor, and control the probability and impact of unfortunate events or to maximize the realization of opportunities.
C: Hedging is the process of managing the risk of price changes in physical material by offsetting that risk in the futures market. In other words, it is the avoidance of risk. So, it only avoids risk but can not assure protection against risk.
D: Risk assessment is a process of analyzing the identified risk, both quantitatively and qualitatively.
Quantitative risk assessment requires calculations of two components of risk, the magnitude of the potential loss, and the probability that the loss will occur. While qualitatively risk assessment checks the severity of risk. The assessment attempts to determine the likelihood of the risk being realized and the impact of the risk on the operation. This provides several conclusions:
Probability-establishing the likelihood of occurrence and reoccurrence of specific risks, independently
and combined.
Interdependencies-the relationship between different types of risk. For instance, one risk may have
greater potential of occurring if another risk has occurred. Or probability or impact of a situation may increase with combined risk.
NEW QUESTION: 3
A. Option E
B. Option C
C. Option B
D. Option A
E. Option F
F. Option D
Answer: A,D
NEW QUESTION: 4
Was können Sie in der Konfiguration der Erweiterungsbücher tun? Bitte wählen Sie die richtige Antwort.
A. Sie können manuell eine neue Ledger-Gruppe erstellen, die ein Erweiterungs-Ledger enthält.
B. Sie können ein Rechnungslegungsprinzip mit einer Ledger-Gruppe verknüpfen, die ein Nebenstellen-Ledger enthält.
C. Sie können ein Nebenstellenbuch erstellen, für das das zugrunde liegende Hauptbuch ein Nebenstellenbuch ist.
D. Sie können einem Nebenstellenbuch eine frei definierte Währung zuweisen.
Answer: B