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NEW QUESTION: 1
Which of the following is INCORRECT in relation to the company secretary?
A. The company secretary is the chief administrative officer of the company
B. The company secretary of a public company must be appropriately qualified
C. The company secretary may bind the company in contract if she/he has actual or ostensible authority
D. All companies must have a company secretary
Answer: D

NEW QUESTION: 2
Which two are valid settings for the ManageFaults service group attribute? (Select two.)
A. MANUAL
B. MONITORONLY
C. PRIORITY
D. NONE
E. ALL
Answer: D,E

NEW QUESTION: 3
A small client recently put its cash disbursements system on a server. About which of the following internal control features would an auditor most likely be concerned?
A. There are restrictions on the amount of data that can be stored and on the length of time that data can be stored.
B. Programming of the applications are in Visual Basic rather than Java.
C. The server is operated by employees who have cash custody responsibilities.
D. Only one employee has the password to gain access to the cash disbursement system.
Answer: C
Explanation:
Segregation of duties is a basic category of control activities AU 319). Functions are incompatible if a person is in a position both to perpetrate and conceal fraud or errors.
Hence, the duties of authorizing transactions, recording transactions, and custody of assets should be assigned to different people. Those employees that operate the server may be able to override the controls to change records to conceal a theft of cash.

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