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NEW QUESTION: 1
The procedure employed in zero-based budgeting is to:
A. Review the prior period's budget along with actual results for that period and the actins for the coming period to develop more realistic budget amounts for the coming period.
B. Require managers to establish priorities by including a description of what activities or changes would occur if the budget were increased and decreased by a fixed percentage amount.
C. Budget from the ground up whereby every proposed expenditure for every unit is reviewed as though the budget was being prepared for the very first time.
D. Ascertain the outputs that are desired and work backward to determine the amount of inputs that will be required to generate the desired outputs.
Answer: C
Explanation:
Zero-based budgeting treats the budget as if it were being initiated for the first time. Thus, all costs are reexamined each period. Beginning with the smallest budgetary subunits, managers must determine objectives, operations, and cost for all activities.
Alternative methods of conducting each activity are considered, different levels of service are evaluated for each activity, means of measuring work and performance are determined, and activities are ranked in order of importance to the organization.

NEW QUESTION: 2
次のうち、学習者のラボ演習の理解度を評価する最良の方法はどれですか？
A. シナリオ付きの自由回答形式の質問
B. ポップクイズ
C. 作文問題テスト
D. 実技試験
Answer: D

NEW QUESTION: 3
A security review focused on data loss prevention (DLP) revealed the organization has no visibility to data stored in the cloud. What is the IS auditors BEST recommendation to address this issue?
A. Employ a cloud access security broker (CASB).
B. Utilize a DLP tool on desktops to monitor user activities.
C. Implement a file system scanner to discover data stored in the cloud.
D. Enhance the firewall at the network perimeter.
Answer: D

NEW QUESTION: 4
Which of the following is a characteristic of Public Key Infrastructure (PKI)?
A. Public-key cryptosystems distribute public-keys within digital signatures.
B. Public-key cryptosystems do not require a secure key distribution channel.
C. Public-key cryptosystems are faster than symmetric-key cryptosystems.
D. Public-key cryptosystems do not provide technical non-repudiation via digital signatures.
Answer: A