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NEW QUESTION: 1
An internal auditor is planning an operational audit of the accounts payable function. Which of the following best mitigates the risk of the organization being a victim of disbursement fraud by employees?
A. Accounts payable are aged by vendors.
B. Accounts payable payment records are checked against supplier invoices.
C. The accounts payable function is properly segregated from the cash custody function.
D. The accounts payable trial balance is reconciled to the general ledger.
Answer: C
NEW QUESTION: 2
プロトタイプ開発は、次のどのリスク対応戦略のツールとして使用できますか？
A. 軽減
B. 受け入れる
C. 避ける
D. エクスプロイト
Answer: A
NEW QUESTION: 3
Which three are true about monitoring waits for sessions and services? (Choose three.)
A. V$SESSION_WAIT and V$SESSION both contain details of the event on which a non-waiting session last waited.
B. V$SESSION_EVENT displays all waits for all past and existing sessions if the wait has occurred at least once for a session.
C. V$SESSION_WAIT and V$SESSION both contain details of the event on which a session is currently waiting.
D. V$SESSION_EVENT displays all waits for all past sessions if the wait has occurred at least once for a session.
E. V$SESSION_WAIT_CLASS displays waits broken down by wait class only for waiting sessions.
F. V$SERVICE_EVENT displays all waits for all services if the wait has occurred at least once for a service.
Answer: A,D,F
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