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NEW QUESTION: 1
Of the fields listed, which two fields are required to successfully create a phone user in Cisco Unified Communications Manager? (Choose two.)
A. Primary Extension
B. PIN (and confirmation PIN)
C. Last Name
D. User ID
Answer: C,D

NEW QUESTION: 2
In an audit of contingent liabilities, which of the following procedures would be least effective?
A. Examining invoices for professional services
B. Examining customer confirmation replies.
C. Reading the minutes of the board of directors.
D. Reviewing a bank confirmation letter.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Customer confirmations relate to receivables, and would not be likely to disclose a
contingent liability.
Choice "A" is incorrect. A standard bank confirmation will most likely identify contingent liabilities because
it contains confirmation of discounted drafts and/or guarantees of notes and/or other open letters of credit.
Choice "C" is incorrect. Examining professional invoices may disclose a contingent liability. For example,
invoices from attorneys may provide information regarding litigation, claims, and assessments.
Choice "D" is incorrect. Reviewing the board minutes may identify a contingent liability. For example, the
board may discuss contingencies during one of its meetings. Other procedures that may be effective in an
audit of contingent liabilities include: Discussing long-term purchase commitments with the purchasing
agent. Reviewing long-term leases. Obtaining a client representation letter.

NEW QUESTION: 3
Which two documents can you use to set up fixed asset acquisitions? Each correct answer presents a complete solution.
A. Purchase order
B. Free text invoice
C. Invoice journal
D. Sales order
Answer: A,B

NEW QUESTION: 4
組織の購買機能を表すフローチャートを検討しているときに、監査人が検出する可能性が最も高い内部統制の弱点はどれですか。
A. 組織は、サプライヤーから入手できる数量割引を利用していません。
B. 受け取った商品の支払いが適切なレベルで承認されていません。
C. サプライヤーへの支払いは、商品の受け取り前に行われます。
D. 購入ポリシーは更新されていません。
Answer: C

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