Auditors examine the physical environment of the computer center as part of their audit. Many characteristics of computer centers are of interest to auditors. What are they? Discuss
The characteristics of computer centers that are of interest of auditors include: physical location because it affects the risk of disaster–it should be away from man-made and natural hazards; construction of the computer center should be sound; access to the computer center should be controlled; air-conditioning should be adequate given the heat generated by electronic equipment and the failure that can result from over-heating; fire suppression systems are critical; and adequate power supply is needed to ensure service.
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Which of the following will be debited to the Manufacturing Overhead account of a watch manufacturer?
A) office telephone costs B) salaries paid to accountants C) factory electricity costs D) cost of printing brochures
Helena Corporation declared a 2-for-1 stock split on 8,000 shares of $6 par value common stock. If the market price of the stock had been $25 a share before the split, the par value, number of shares, and approximate market value after the split would be: ParValueNo. of SharesMarketValueA.$6.00 16,000 $12.50 B.$6.00 8,000 $25.50 C.$3.00 16,000 $12.50 D.$3.00 16,000 $25.00
A. Choice A B. Choice B C. Choice C D. Choice D
Privity is not a requirement for recovery in a strict tort product liability case
Indicate whether the statement is true or false
What is an arrangement by which one organization provides a service or services for another organization that chooses not to perform them in-house?
A. Insourcing. B. Outsourcing. C. Business process outsourcing. D. Offshore outsourcing.