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NEW QUESTION: 1
コンピュータセキュリティの契約の監査中に、政府の監査人は、請負業者が業界で最も先進的なシステムを開発したことを発見しました。請負業者が他の組織に販売される可能性のあるシステムの開発費を政府に請求していると思われる場合、監査人の最善の行動は何ですか？
A. 高度なセキュリティシステムを開発するためのコストを見積もり、それが許可されていないコストになることを請負業者に通知します。
B. セキュリティプログラムの費用を政府の業務で発生した以前の費用と比較し、その差額が許可されない費用になることを請負業者に通知します。
C. 契約が曖昧であり、セキュリティのレベルが明らかに許容できるため、エンゲージメントの最終的なコミュニケーションから観察を除外します。
D. 追加コストを見積もり、経営陣に報告し、経営陣が弁護士や請負業者と会って差異を解決することを提案します。
Answer: D

NEW QUESTION: 2
The backtesting of VaR estimates under the Basel accord requires comparing the ex-ante VaR to:
A. ex-ante VaR calculated for the subsequent periods
B. the Basel accord does not require banks to backtest VaR estimates
C. realized profit and loss for the period
D. hypothetical profit and loss keeping the positions constant
Answer: C
Explanation:
Explanation
Basel II requires financial institutions to compare their ex-ante VaR estimates to actual realized P&L.
Therefore Choice 'd' is the correct answer. A bank may use hypothetical P&L based upon constant positions to validate its model, but that is not required for Basel II.

NEW QUESTION: 3
HOTSPOT




Answer:
Explanation: