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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. Last Name
B. PIN (and confirmation PIN)
C. User ID
D. Primary Extension
Answer: A,C

NEW QUESTION: 2
In an audit of contingent liabilities, which of the following procedures would be least effective?
A. Reading the minutes of the board of directors.
B. Examining customer confirmation replies.
C. Reviewing a bank confirmation letter.
D. Examining invoices for professional services
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. Free text invoice
B. Sales order
C. Purchase order
D. Invoice journal
Answer: A,C

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. 購入ポリシーは更新されていません。
D. 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。
Answer: D

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