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  • Product Name Internal Audit Practitioner
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NEW QUESTION: 1
A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the absorption of production overhead for the period would be:
A. Debit: work in progress control account $158,000
Credit: production overhead control account $158,000
B. Debit: production overhead control account $153,000
Credit: work in progress control account $153,000
C. Debit: production overhead control account $158,000
Credit: work in progress control account $158,000
D. Debit: work in progress control account $153,000
Credit: production overhead control account $153,000
Answer: D

NEW QUESTION: 2
All of the following are effects of e-markets on suppliers EXCEPT:
A. allow suppliers in fragmented industries to access spot markets
B. allow relatively large suppliers to expand their horizons
C. allow suppliers to reduce marketing and sales costs
D. allow suppliers to better use their available capacities and inventories
Answer: B

NEW QUESTION: 3
The AWS Key Management Service (AWS KMS) is a managed service that makes it easy for you to create and control the encryption keys used to encrypt your data. AWS KMS is integrated with oth-er AWS services including Amazon EBS, Amazon S3, Amazon Redshift, Elastic Transcoder, Ama-zon WorkMail, and Amazon RDS to make it simple to encrypt your data with encryption keys that you manage. AWS KMS is also integrated with AWS CloudTrail to provide you with key usage logs to help meet your regulatory and compliance needs. Which of the following types of cryptog-raphy keys is supported by AWS KMS currently?
A. Asymmetric key cryptography and symmetric key cryptography
B. Only symmetric key cryptography
C. Private ephemeral key agreement cryptography
D. Symmetric and asymmetric random number generation key cryptography
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The AWS Key Management Service (AWS KMS) is a managed service that makes it easy for you to create and control the encryption keys used to encrypt your data. AWS KMS is integrated with oth-er AWS services including Amazon EBS, Amazon S3, Amazon Redshift, Elastic Transcoder, Ama-zon WorkMail, and Amazon RDS to make it simple to encrypt your data with encryption keys that you manage. AWS KMS is also integrated with AWS CloudTrail to provide you with key usage logs to help meet your regulatory and compliance needs. AWS KMS currently supports only sym-metric (private) key cryptography.
Reference: http://docs.aws.amazon.com/kms/latest/developerguide/crypto-intro.html

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