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NEW QUESTION: 1
Which of the following constitutes an example of a cost which is not incremental, and therefore not relevant in an accept/reject decision?
A. All of these are examples of incremental cash flows, and therefore, relevant cash flows.
B. A firm has a parcel of land that can be used for a new plant site or, alternatively, can be used to grow watermelons.
C. A firm orders and receives a piece of new equipment, which is shipped across the country and requires
$25,000 in installation and set-up costs.
D. A firm can produce a new cleaning product that will generate new sales, but some of the new sales will be from customers who switch from another product the company currently produces.
E. All of these are not examples of incremental cash flows.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
These are examples of opportunity costs, externalities or installation costs and are all incremental cash flows.
NEW QUESTION: 2
大手銀行はオンラインバンキングシステムを使用するすべての顧客にハードウェアトークンを展開します。トークンが生成され、6桁の数字のパスワードを60秒ごとに表示されます。顧客はこの数値パスワードを使用して自分の銀行口座にログインしなければなりません。これは何の一例ですか。
A. 単一要素認証トークン
B. 非同期トークン
C. シングルサインオン（SSO）トークン
D. 同期トークン
Answer: D
NEW QUESTION: 3
An IS auditor reviewing an organization's IS disaster recovery plan should verify that it is:
A. communicated to every department head in the organization.
B. regularly reviewed and updated.
C. tested every six months.
D. approved by the chief executive officer (CEO).
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The plan should be reviewed at appropriate intervals, depending upon the nature of the business and the rate of change of systems and personnel. Otherwise, it may become out of date and may no longer be effective. The plan must be subjected to regular testing, but the period between tests will again depend on the nature of the organization and the relative importance of IS. Three months or even annually may be appropriate in different circumstances. Although the disaster recovery plan should receive the approval of senior management, it need not be the CEO if another executive officer is equally or more appropriate. For a purely IS-related plan, the executive responsible for technology may have approved the plan. Similarly, although a business continuity plan is likely to be circulated throughout an organization, the IS disaster recovery plan will usually be a technical document and only relevant to IS and communications staff.
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