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NEW QUESTION: 1
If a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current:
A. Income statement after income from continuing operations and before extraordinary items.
B. Retained earnings statement after net income but before dividends.
C. Retained earnings statement as an adjustment of the opening balance.
D. Income statement after income from continuing operations and after extraordinary items.
Answer: C

NEW QUESTION: 2
Aufgrund eines Ausfalls wurde eine Notfalländerung an einem IT-System vorgenommen. Welche der folgenden Punkte sollten für den Informationssicherheitsmanager des Unternehmens von größter Bedeutung sein?
A. Die Dokumentation der Änderung wurde nach der Implementierung vorgenommen.
B. Das Betriebsteam hat die Änderung ohne Regressionstests implementiert.
C. Der Informationssicherheitsmanager hat die Änderung vor der Implementierung nicht überprüft.
D. Die Änderung beinhaltete keine ordnungsgemäße Risikobewertung.
Answer: D

NEW QUESTION: 3
HOTSPOT



Answer:
Explanation: