CIMA P2 Q&A - in .pdf

  • P2 pdf
  • Exam Code: P2
  • Exam Name: Advanced Management Accounting
  • PDF Version: V13.25
  • Q & A: 85 Questions and Answers
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P2 Simulationsfragen & P2 Prüfungs-Guide - P2 Schulungsangebot - Selfadjustingtechnique

  • Exam Code: P2
  • Exam Name: Advanced Management Accounting
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  • Q & A: 85 Questions and Answers
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CIMA P2 Q&A - Testing Engine

  • P2 Testing Engine
  • Exam Code: P2
  • Exam Name: Advanced Management Accounting
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  • Q & A: 85 Questions and Answers
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NEW QUESTION: 1
감사인이 가장 위험이 낮은 것으로 평가할 가능성이 가장 높은 전자 상거래 프로젝트는 다음과 같습니다.
A. 소프트웨어의 보안 및 트랜잭션 처리의 정확성을 설명합니다.
B. 호스팅 서비스를 제공하기 위해 외부 공급 업체를 사용해야 합니다.
C. 전자 상거래 시스템의 계획, 설계 및 구현과 조직의 전략의 통합을 다루는 사업 계획이 있습니다.
D. 정부 및 규제 요구 사항 및 위험 평가에서 기타 외부 요인을 고려합니다.
Answer: C
Explanation:
The following are a few issues that an internal auditor should consider when undertaking an e-commerce engagement and assessing risks:
Is there a business plan for the e-commerce project or program?
Does the plan cover the integration of the planning, design, and implementation of the commerce system with the strategies of the organization?
Have governmental and regulatory requirements been analyzed and considered?
How secure is the hardware and software, and will they prevent or detect unauthorized access, inappropriate use, and other harmful effects and losses?
Will transaction processing be current, accurate, complete, and indisputable? . Does the risk assessment include internal and external forces?
If outside vendors are used, has a "going concern" evaluation been conducted by a trusted third party who is qualified to certify the vendor?
If vendors provide hosting services, do they have a tested business contingency plan? Have they provided a recent SAS-70 report? Also, have privacy issues been resolved? Based on how well the e-commerce project addresses these questions, the project likely to receive the lowest risk assessment is one that has a business plan that covers the integration of the planning, design, and implementation of the e-commerce system with the strategies of the organization.

NEW QUESTION: 2
コマンドを確認します:
SQL> ALTER SESSION SET RECYCLBIN = ON;
セッションが変更されました。
SQL> DROP TABLE emp; --(First EMP table)
合計がドロップされました。
SQL> CREATE TABLE emp (id NUMBER CONSTRAINT emp_id_idx PRIMARY KEY, name VARCHAR2 (15), salary NUMBER(7,2) );
テーブルが作成されました。
その後、TEMPテーブルに行を挿入するために、複数のINSERT文を実行して、再度テーブルをドロップします:
SQL> DROP TABLE emp; -- (Second EMP table)
表がドロップされました。
SQL> FLASHBACK TABLE emp TO BEFORE DROP;
どのステートメントはFLASHBACKコマンドについて真ですか。
A. 最初のEMP表の構造、データ、および索引を回復します。
B. 第二のemp表の構造のみを回復します。
C. 第二のemp表の構造、データ、および索引を回復します。
D. 同じ名前の2つの表はごみ箱に存在するため、エラーを返します。
Answer: C

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