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NEW QUESTION: 1
Assume that a unit of output is the cost object. Which of the following statements is valid?
A. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
C. Royalties paid on a per unit basis are an example of an indirect expense.
D. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
Answer: C

NEW QUESTION: 2
Welcher der folgenden Befehle überschreibt den Bootloader in / dev / sda, ohne die Partitionstabelle oder die darauf folgenden Daten zu überschreiben?
A. dd if=/dev/zero of=/dev/sda bs=440 count=1
B. dd if=/dev/zero of=/dev/sda bs=440
C. dd if=/dev/zero of=/dev/sda bs=512
D. dd if=/dev/zero of=/dev/sda bs=512 count=1
Answer: A

NEW QUESTION: 3
Welche der folgenden Methoden sollte ein IS-Prüfer verwenden, um doppelte Rechnungsdatensätze in einer Rechnungsstammdatei zu erkennen?
A. Attributabtastung
B. Integrierte Testeinrichtung (ITF)
C. Generalized Audit Software (GAS)
D. Testdaten
Answer: C
Explanation:
Erläuterung:
Generalized Audit Software (GAS) würde es dem Prüfer ermöglichen, die gesamte Rechnungsdatei zu überprüfen, um nach Elementen zu suchen, die die Auswahlkriterien erfüllen. Die Attributabtastung würde bei der Identifizierung von Datensätzen helfen, die bestimmte Bedingungen erfüllen, würde jedoch keinen Datensatz mit einem anderen vergleichen, um Duplikate zu identifizieren. Um doppelte Rechnungsdatensätze zu erkennen, sollte der IS-Prüfer alle Artikel prüfen, die die Kriterien erfüllen, und nicht nur eine Stichprobe der Artikel. Testdaten werden verwendet, um die Programmverarbeitung zu überprüfen, identifizieren jedoch keine doppelten Datensätze. Eine integrierte Testeinrichtung (ITF) ermöglicht es dem IS-Prüfer, Transaktionen über das Produktionssystem zu testen, vergleicht jedoch keine Aufzeichnungen, um Duplikate zu identifizieren.