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NEW QUESTION: 1
A company with many branch stores has decided to use its best-performing store as a benchmark organization for the purpose of analyzing the accuracy and reliability of branch store financial reporting.
Which one of the following is the most likely measure to be included in a financial benchmark?
A. High number of suppliers.
B. High level of employee participation in setting budgets.
C. High amount of bad debt write-offs.
D. High turnover of employees.
Answer: C
Explanation:
Internal benchmarking is the application of best practices in one part of the organization (e.g., a high-performing branch store) to its other parts (other branches). This process requires, among other things, use of quantitative and qualitative measures. A key indicator for financial performance measurement is the amount of bad debt write-offs. A high level of bad debt write-offs could indicate fraud, which would compromise the accuracy and reliability of financial reports. Bad debt write-offs may result from recording fictitious sales.
NEW QUESTION: 2
The "best practice" retention period for employee records that relate to discrimination charges should be how long after the employee is no longer with the company?
A. 5 years
B. 7 years
C. 2 years
D. 10 years
Answer: B
Explanation:
Explanation: The best practice retention period for employee records that relate to discrimination charges is 7 years after the employee leaves the company. This is defined by the Rehabilitation Act of 1973. The purpose is to maintain necessary records in case the employee pursues legal action. A retention period of 2 years or 5 years is too short. The business many prefer to retain such records for 10 years, but the Rehabilitation Act of 1973 identifies 7 years.
NEW QUESTION: 3
Welcher der folgenden Wege ist der BESTE, um die fortdauernden Bedenken hinsichtlich der Qualität und Genauigkeit der internen Audits auszuräumen?
A. Implementieren Sie das Leistungsmanagement für IS-Prüfer.
B. Peer-Reviews für Audit-Arbeitspapiere erforderlich.
C. IS-Audit-Management für die Leitung von Exit-Meetings erforderlich.
D. Eine unabhängige Überprüfung der Überwachungsfunktion durchführen.
Answer: D