______________________________ controls provide assurance that all modifications to programs are authorized and documented, and that the changes are completed, tested, and properly implemented.

Fill in the blank(s) with the appropriate word(s).


Program change

Business

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The journal entry a company uses to record partially funded pension rights for its salaried employees at the end ofthe year is

a. debit Salary Expense; credit Cash b. debit Pension Expense; credit Unfunded Pension Liability c. debit Pension Expense; credit Unfunded Pension Liability and Cash d. debit Pension Expense; credit Cash

Business

Which of the following statements is true about customer value?

A) The customer value equation is represented by B = V/P, where B = benefits, V = value, and P = price. B) Value can always be increased for a customer by increasing the price of a product or service. C) A company can succeed in a market only if its perceived value is equal to, and not lesser than or greater than, its competitors. D) A company that has high perceived value can charge more than its competitor for the same product.

Business

A(n) ________ marketer discovers solutions customers did not ask for but to which they

enthusiastically respond. A) laidback B) responsive C) inexperienced D) creative E) anticipative

Business

Which of the following statements is not correct with respect to Roth IRAs?

A) Contributions made to a Roth IRA are not tax deductible, but are tax-free when withdrawn.
B) Withdrawals of contributions made at any time are not subject to taxation.
C) Withdrawals of investment earnings are not subject to taxation as long as the taxpayer is at least 55 years old and the Roth IRA has existed for at least five years.
D) Withdrawals of investment earnings are not subject to taxation if they are used to (up to $10,000 worth) to buy a first home, and if the Roth IRA has existed for at least five years.

Business