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Download CMA Part 1: Financial Planning - Performance and Analytics Exam Exam Dumps

NEW QUESTION 49
Which statement below best describes the relationship among a company's organizational structure, policies.
objectives and the effectiveness of the control environment?

A. The policies, organizational structure, and objectives set the foundation tor the internal control components and provide discipline and structureB. Management can determine the organizational structure, policies and objectives to create the control environment after the risks are identifiedC. The control activities have more influence on the control environment than the organizational structure policies and objectivesD. The control environment often Is completely Independent and distinct from the organizational structure policies. and objectives

Answer: A

 

NEW QUESTION 50
A company has developed a core competency in data mining. Which one of the following best describes this core competency?

A. SQL mastery for structuring data as a oasis for applying data analyticsB. Ability to develop recommendations for action based on the analysts of large data setsC. Expertise in extracting data from large volumes of unstructured text using query toolsD. Ability to derive valid information from large databases using statistical techniques

Answer: D

 

NEW QUESTION 51
Edward Pane is an external auditor who is seeking an understanding of the cash receipts process at his new client Pane decides to use a flowchart to analyze the operations for efficiency and control. Which one of the following statements is true with respect to the decision to use a flowchart for this purpose?

A. Pane should not have selected a flowchart as it is better suited to help with compliance testing of existing controlsB. Pane property selected the flowchart as a tool to match each of the risks to the corresponding primary controlC. Pane properly selected the flowchart as it will help to depict the process and identify any missing or inadequate controlsD. Pane should not use a flowchart as it is used primarily after the risks have been identified

Answer: C

 

NEW QUESTION 52
In developing a risk-based approach to internal control, a company is considering the risks posed to various accounts due to the complex calculations involved as well as industry factors that make measurement difficult.
These risk factors are part of

A. systems riskB. account level riskC. control riskD. inherent risk

Answer: D

 

NEW QUESTION 53
To prevent cyoeratiacks. a company recently implemented penetration testing wnich one of tne following statements best descnbes this test?

A. An authorized attempt to break through the company's firev.auB. A series of attempts to flood the company's network with trafficC. An email testing employee compliance with phishing guidelinesD. A staged break-in of the company s server room after business hours

Answer: A

 

NEW QUESTION 54
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