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NEW QUESTION: 1
How do quarterly reports most commonly compare to the annual report?
A. The annual report is required and the quarterly reports, while commonly used, are optional.
B. The quarterly reports are not as detailed as annual reports, and might not match due to changing accounting estimates over the year.
C. The cumulative information on the four quarterly reports adds up to the information on the annual report.
D. The quarterly reports are more detailed. The annual report provides similar data in summary form.
Answer: B
NEW QUESTION: 2
When we talk about portfolios, programs and projects, it is inevitable to mention the business value which is the sum of tangible and intangible assets of an organization, also known as the net quantifiable benefit. When it comes to business value, at which level of the organization is the Business Value achieved?
A. Operational
B. Project
C. Program
D. Portfolio
Answer: A
Explanation:
Explanation
Portfolios optimize the pursuit of BV by choosing which initiatives to undergo and by prioritizing them to meet goals and objectives. This is why greater BV is generated through portfolios Programs improve the generation of BV by realizing benefits aligned with strategic objectives and by linking different projects together to realize greater benefits Projects optimize the delivery of BV by producing outputs for a program objective; after all, the deliverable is generated at the project level where the project manager will optimize the delivery in terms of cost, time, scope and quality.
BV is then acquired at the level of operations and normally expressed in monetary terms. BV is achieved at operational level because take an example of designing a software application that will help your sales unit have faster "order processing time" thus gaining more contracts which will be reflected in a 5% revenue increase each year. BV starts to be acquired when the sales unit starts using the software application and not a minute before (and this is at operations level)
NEW QUESTION: 3
機器在庫追跡に関する懸念のフォローアップを実行している間、監査人がとる必要のない行動方針はどれですか？
A. 問題を解決した結果、企業が利益を享受し始めていることを確認します。
B. 実行されている手順で、最初の調査結果で開示された状態が解決されることを確認します。
C. 問題が再発しないように制御が実装されていることを確認します。
D. 問題を解決した結果、固有のリスクが排除されていることを確認します。
Answer: D