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NEW QUESTION: 1

A. Option B
B. Option A
Answer: B

NEW QUESTION: 2
Die BESTE Methode zum Nachweis der Richtigkeit einer Systemsteuerberechnung ist:
A. Detaillierte visuelle Überprüfung und Analyse des Quellcodes der Berechnungsprogramme
B. Vorbereiten simulierter Transaktionen zum Verarbeiten und Vergleichen der Ergebnisse mit vorbestimmten Ergebnissen.
C. Neuerstellung der Programmlogik unter Verwendung einer generalisierten Prüfsoftware zur Berechnung der monatlichen Gesamtsummen.
D. Automatisches Ablaufdiagramm und Analyse des Quellcodes der Berechnungsprogramme.
Answer: B
Explanation:
Erläuterung:
Das Vorbereiten simulierter Transaktionen für die Verarbeitung und der Vergleich der Ergebnisse mit vorgegebenen Ergebnissen ist die beste Methode zum Nachweis der Richtigkeit einer Steuerberechnung. Eine detaillierte visuelle Überprüfung, Flussdiagramme und Analyse des Quellcodes sind keine wirksamen Methoden, und die monatlichen Summen würden die Genauigkeit einzelner Steuerberechnungen nicht beeinträchtigen.

NEW QUESTION: 3

A. Option D
B. Option B
C. Option A
D. Option C
Answer: A,C

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