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NEW QUESTION: 1
Your company is migrating their 30-node Apache Hadoop cluster to the cloud. They want to re-use
Hadoop jobs they have already created and minimize the management of the cluster as much as possible.
They also want to be able to persist data beyond the life of the cluster. What should you do?
A. Create a Cloud Dataproc cluster that uses the Google Cloud Storage connector.
B. Create a Google Cloud Dataflow job to process the data.
C. Create a Hadoop cluster on Google Compute Engine that uses persistent disks.
D. Create a Google Cloud Dataproc cluster that uses persistent disks for HDFS.
E. Create a Hadoop cluster on Google Compute Engine that uses Local SSD disks.
Answer: B
NEW QUESTION: 2
Which of the following internal control procedures most likely would deter lapping of collections from
customers?
A. Authorization of write-offs of uncollectible accounts by a supervisor independent of credit approval.
B. Segregation of duties between receiving cash and posting the accounts receivable ledger.
C. Independent internal verification of dates of entry in the cash receipts journal with dates of daily cash
summaries.
D. Supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Lapping is a defalcation in which a cash shortage is concealed by applying later
customer remittances to a receivable account from which money was stolen. Lapping can be deterred by
appropriate segregation of duties between receiving cash and posting to the accounts receivable ledger.
This makes it more difficult for the employee who is stealing the cash to cover it up through inappropriate
remittance credits.
Choice "A" is incorrect. Even with a lapping scheme, the dates of cash receipts journal entries and the
dates of daily cash summaries would still agree, since the stolen funds would be excluded from both
places and subsequent receipts would be included in both places.
Choice "B" is incorrect. The authorization of write-offs of uncollectible accounts by a supervisor
independent of credit approval would not deter lapping, since lapping schemes do not involve write-offs.
Choice "D" is incorrect. Even with a lapping scheme, the daily cash summary would still agree with the
sum of the cash receipts journal entries. Stolen funds would be excluded from both places and subsequent
receipts would be included in both places.
NEW QUESTION: 3
In accordance with best practices and international standards, how often is security awareness training provided to employees of an organization?
A. High risk environments 6 months, low risk environments 12 months
B. Every 12 months
C. Every six months
D. Every 18 months
Answer: B
Explanation:
Topic 2, Strategic Planning & Finance.