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NEW QUESTION 40
Under a value-added taxing system:

• A. Consumer savings are discouraged.
• B. The amount of value added is the difference between an organization's sales and its cost of goods sold.
• C. The consumer ultimately bears the cost of the tax through higher prices.
• D. Businesses must pay a tax only if they make a profit.

Answer: C

NEW QUESTION 41
Which of me following is applicable to both a job order cost system and a process cost system?

• A. Total manufacturing costs are determined at the end of each period.
• B. The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period
• C. Three manufacturing cost elements are tracked direct materials direct labor and manufacturing overhead.
• D. Costs are summarized in a production cost repot for each department

Answer: C

NEW QUESTION 42
An organization has received funding to continue a program that utilizes an in-house Due to new legislative requirements the application will require additional features to capture information not previously collected Which of the following is the most critical for completing this specific project?

• A. Change management controls to avoid technical conflicts within the application
• B. A detailed budget that identifies hardware resources for the project
• C. A Gantt chart that identifies the critical path for completing the project
• D. A project plan with a flexible scope to accommodate legislative requirements

Answer: A

NEW QUESTION 43
Based on lest results an IT auditor concluded that the organization would suffer unacceptable toss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?

• A. Requested backup tapes were not returned from the offsite vendor in a timely manner
• B. Critical system backup tapes are taken off site less frequently than required.
• C. Returned backup tapes from the offsite vendor contained empty spaces
• D. Critical systems have been Backed up more frequently than required.

Answer: B

NEW QUESTION 44
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