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NEW QUESTION: 1
소규모 신생 회사에서 내부 감사 활동을 이끌 기 위해 새 이사를 고용했습니다. 다음 중 어느 것이 감독의 독립성을 손상시킬 것인가?
A. 회사 급여 응용 프로그램의 사전 구현 검토 수행.
B. 회사의 확정 기여 제도에 대한 재무 제표 작성.
C. 가능한 IT 관리 도구로 COBIT 프레임 워크를 제공합니다.
D. 회계 표준 준수를 위한 외화 변환 조정에 대한 회사 정책 검토.
Answer: B
NEW QUESTION: 2
Welche Aussage zur Änderungsberechtigung ist RICHTIG?
A. Standardänderungen sind mit einem hohen Risiko verbunden und sollten von der höchsten Änderungsbehörde genehmigt werden
B. Die Zentralisierung der Änderungsautorisierung auf eine einzelne Person ist das effektivste Mittel zur Autorisierung
C. Jeder Art von Änderung und Änderungsmodell sollte eine Änderungsberechtigung zugewiesen werden
D. Die Autorisierung normaler Änderungen sollte beschleunigt werden, um sicherzustellen, dass sie schnell implementiert werden können
Answer: C
NEW QUESTION: 3
Which of the following is described by the definition given below?
"It is the expected guaranteed value of taking a risk."
A. Certain value assurance
B. Risk value guarantee
C. Risk premium
D. Certainty equivalent value
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The Certainty equivalent value is the expected guaranteed value of taking a risk. It is derived by the uncertainty of the situation and the potential value of the situation's outcome.
Incorrect Answers:
B: The risk premium is the difference between the larger expected value of the risk and the smaller certainty equivalent value.
C, D: These are not valid answers.
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ECBA Exam Info
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ECBA Exam Topics
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ECBA Offcial Page
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Check what resources you have available for studying.
Schedule the ECBA Exam
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