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NEW QUESTION: 1
An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Out of a sample of 60 loans, the auditor found:
Four that were not properly collateralized.
Five that were not in compliance with bank policies (other than lack of collateralization).
Four that were part of a related-party group, but were set up as separate loan entities.
Of the 60 loans selected in the sample, these errors were noted on a total of 10 loans.
Several loans had multiple problems.
Which of the following conclusions can the auditor reach from these observations?
1. There is sufficient evidence that fraudulent activity is taking place by one or more of the bank's lending officers.
2. The financial statements will be misstated as a result of these actions.
3. There are significant noncompliance audit findings that should be reported.
A. 3 only
B. 1 and 2 only
C. 1 and 3 only
D. 2 and 3 only
Answer: A
NEW QUESTION: 2
You are the project manager of the NHA Project. This project is expected to last one year with quarterly milestones throughout the year. Your project is supposed to be at the third milestone today, but you are likely to be only 60 percent complete. Your project has a BAC of $745,000 and you have spent $440,000 of the budget-to-date. What is your cost variance for this project?
A. There is no variance.
B. $7,000
C. $-111,750
D. 11,667
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The cost variance is the earned value minus the actual costs. In this project, you have spent less than what the project is worth, so the project has a positive cost variance. Cost variance (CV) is a measure of cost performance on a project. The variance notifies if costs are higher than budgeted or lower than budgeted.
The cost variance is calculated based on the following formula: CV = Earned Value (EV) - Actual Cost (AC) A positive value means that spending is less than budgeted, whereas a negative value indicates that costs are higher than originally planned for the project.
Incorrect Answers:
A: This is the variance at completion for the project.
B: -$111,750 is the cost variance of the project.
C: There is a cost variance, albeit a positive one.
NEW QUESTION: 3
A user has reported that one of his or her saved transactions was not available anymore from the transaction page. What could be the reason for this behavior?
A. An identical transaction that was initiated for the person by another user was applied to the database.
B. The saved transaction was future dated. The application displays only those transactions where the transaction date is less than or equal to system date.
C. The saved transaction was rejected by the approval authority.
D. The saved transaction was withdrawn by HR.
Answer: A
Explanation:
Explanation/Reference:
References:
https://docs.oracle.com/cd/E37017_01/doc.1115/e22779/F422813AN1E315.htm
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