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NEW QUESTION 34
COSO's Internal Control-Integrated Framework is the widely accepted internal control framework in the U S Five major Internal control components are Included in this framework Control environment consists of
- A. policies and procedures that management has established to meet its objectives for financial reporting
- B. management s identification and analysis of risks relevant to the preparation of financial statements according to generally accepted accounting principles
- C. management's ongoing and periodic assessment of the quality of internal control performance to determine if controls are operating as intended
- D. the actions, policies, and procedures that reflect the overall attitudes of top management directors and owners about internal control
Answer: D
NEW QUESTION 35
Music Masters Inc. has three departments: Instrument Sales, Music Instruction and Recording Studio The three segments are staffed by different customer service personnel but share space and administrative staff Condensed income statement information follows.
Management wants to eliminate the Recording Studio because of its losses. Because of the configuration of the building it is doubtful the space could be sublet and none of the common fixed costs would be eliminated However, additional space allocated to either Instrument Sales or Music Instruction might increase revenue from those sources In making this decision, all of the following outcomes are correct except.
- A. net income will remain the same if the Recording Studio is eliminated and Music Instruction revenue increases $20,000
- B. elimination of the Recording Studio will increase net income by $10,000
- C. net income will increase if the Recording Studio is eliminated and instrument Sales increase $25,000
- D. elimination of the Recording Studio will decrease net income by $10,000
Answer: D
NEW QUESTION 36
The type of data anarytics mat seeks to identify the best action to take in oraer to achieve a desired result is
- A. predictive analytics
- B. diagnostic analytics
- C. directive analytics
- D. prescriptive analytics
Answer: D
NEW QUESTION 37
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