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NEW QUESTION: 1
Which of the following operating systems is based on UNIX source code and is closed source?
A. macOS
B. Windows
C. Linux
D. Android
Answer: D

NEW QUESTION: 2
Companies with defined benefit plans are required per SFAS No. 132 to make all of the following disclosures except:
A. Estimated future contributions.
B. The funded status of the plan and the discount rate.
C. Each separate component, along with the total, for net pension expense.
Answer: A
Explanation:
The disclosure of this item is not required in SFAS No. 132. This is most likely due to the uncertainty associated with this amount along with the fact that it is a projection rather than a historical-based value.

NEW QUESTION: 3
What is configuration control?
A. Controlling the quality of the configuration management procedures
B. Identifying and documenting the functional and physical characteristics of each configuration item
C. Controlling changes to the configuration items and issuing versions of configuration items from the software library
D. Recording the processing of changes
Answer: C
Explanation:
Configuration control is controlling changes
to the configuration items and issuing versions of configuration items
from the software library.
Answer "Identifying and documenting the functional and physical characteristics of each configuration item" is the definition of configuration identification.
Answer "Recording the processing of changes" is the definition of configuration status accounting, and answer "Controlling the quality of the configuration management procedures" is the definition of configuration audit.

NEW QUESTION: 4
Which of the following audit techniques would BEST aid an auditor in determining whether there have been unauthorized program changes since the last authorized program update?
A. Review of code migration procedures
B. Code review
C. Test data run
D. Automated code comparison
Answer: D
Explanation:
Explanation/Reference:
Explanation:
An automated code comparison is the process of comparing two versions of the same program to determine whether the two correspond. It is an efficient technique because it is an automated procedure.
Test data runs permit the auditor to verify the processing of preselected transactions, but provide no evidence about unexercised portions of a program. Code review is the process of reading program source code listings to determine whether the code contains potential errors or inefficient statements.A code review can be used as a means of code comparison but it is inefficient. The review of code migration procedures would not detect program changes.