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NEW QUESTION: 1
Without prejudice to your answer to any other question, assume that cost of goods sold for the current year ended December 31 is 2,000,000. Inventory turnover on total inventory for the entity would be:
A. 3.54 times
B. 4.82 times
C. 2.04 times
D. 4.08 times
Answer: D
Explanation:
Inventory turnover is the ratio of cost of goods sold to the average inventory balance. The total average inventory is 490,000 [(90,000 BFG + 105,000 BRM + 220,000 BWIP + 260,000 EFG + 130.000 ERM + 175.000 EWIP) - 2]. Hence, total inventory turnover is 4.08 times 2,000,000 assumed CGS 1 490,000 average total inventory).

NEW QUESTION: 2
An Architecture where there are more than two execution domains or privilege levels is called:
A. Ring Layering
B. Ring Architecture.
C. Network Environment.
D. Security Models
Answer: B
Explanation:
In computer science, hierarchical protection domains, often called protection rings, are a mechanism to protect data and functionality from faults (fault tolerance) and malicious behavior (computer security). This approach is diametrically opposite to that of capability-based security.
Computer operating systems provide different levels of access to resources. A protection ring is one of two or more hierarchical levels or layers of privilege within the architecture of a computer system. This is generally hardware-enforced by some CPU architectures that provide different CPU modes at the hardware or microcode level. Rings are arranged in a hierarchy from most privileged (most trusted, usually numbered zero) to least privileged (least trusted, usually with the highest ring number). On most operating systems, Ring 0 is the level with the most privileges and interacts most directly with the physical hardware such as the CPU and memory.
Special gates between rings are provided to allow an outer ring to access an inner ring's resources in a predefined manner, as opposed to allowing arbitrary usage. Correctly gating access between rings can improve security by preventing programs from one ring or privilege level from misusing resources intended for programs in another. For example, spyware running as a user program in Ring 3 should be prevented from turning on a web camera without informing the user, since hardware access should be a Ring 1 function reserved for device drivers. Programs such as
web browsers running in higher numbered rings must request access to the network, a resource
restricted to a lower numbered ring.
Ring Architecture
All of the other answers are incorrect because they are detractors.
References:
OIG CBK Security Architecture and Models (page 311)
and
https://en.wikipedia.org/wiki/Ring_%28computer_security%29

NEW QUESTION: 3
内部監査人の客観性を高める可能性が最も高いのは次のどれですか？
A. 監査人は利益相反を回避します。
B. 監査人は結果を適切に伝えることができます。
C. 監査人は範囲の決定に制限はありません。
D. 監査人が干渉を受けずに作業を実行します。
Answer: A