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NEW QUESTION: 1
You can compare text patterns in your statements using the keyword LIKE. Determine whether this statement is true or false.
A. False
B. True
Answer: B

NEW QUESTION: 2
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?
There is sufficient evidence that fraudulent activity is taking place by one or more of the bank's lending officers.
The financial statements will be misstated as a result of these actions.
There are significant noncompliance audit findings that should be reported.
A. 1 and 3 only.
B. 3 only.
C. 1 and 2 only.
D. 2 and 3 only.
Answer: B

NEW QUESTION: 3
In recording transactions, which of the following best describes the relation between expenses and losses?
A. Losses are material items, whereas expenses are immaterial items.
B. Expenses can always be prevented, whereas losses can never be prevented.
C. Losses are expenses that may or may not arise in the course of ordinary activities.
D. Losses are extraordinary charges to income, whereas expenses are ordinary charges to income.
Answer: C
Explanation:
Expenses are defined as "decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrence's of liabilities that result in decreases in equity, other than those relating to distributions to equity participants."
Expenses include losses. Thus, losses are not treated as separate elements. Expenses include items arising in the course of ordinary activities. Losses meet the definition of expenses but may or may not occur in the course of ordinary activities. For example, losses may result from the sale of noncurrent assets or from natural disasters.

NEW QUESTION: 4
A technician is disposing of computer hardware that contains PHI. The drive must be reusable. Which of the following methods should be used?
A. Low-level format
A drive wipe utility can truly overwrite data. A "Department of Defense" wipe will perform this overwrite operation at least seven times to truly obliterate the data on the drive, making it unrecoverable.
B. Degauss
C. Standard format
D. Drive wipe
Answer: D