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候補者がエントリーレベルの内部監査職に応募しました。候補者はCISA(Certified Information Systems Auditor)の認定を受けており、6か月の監査経験がありますが、会計の原則と手法に関する知識は限られています。 IIAガイダンスによると、次のどれが最高監査責任者がこの候補者を検討する最も関連する理由ですか?
A. 適切なトレーニングを行うことで、経理スキルを時間をかけて学習できます。
B. 候補者の情報システムに関する知識と、内部監査における実際の経験。
C. 他の内部監査人は、会計の原則と手法について十分な知識を持っています。
D. エントリーレベルのポジションは、特定の分野の専門知識を必要としません。
Answer: B
プロジェクトの振り返りで「舞台を設定する」目的は、次のとおりです。
A. 次の反復について説明し、学んだ教訓について話し合います。
B. チームの士気を高め、全員が参加するようにします。
C. 会議の目標を再度述べ、オープンな雰囲気を作ります。
D. スコープステートメントを確認し、プロジェクトの結果を要約します。
Answer: C
DDD is a business which sells entertainment products and now wants to move to a position where it uses ebusiness as a fundamental part of its business strategy.
Which of the following benefits would result from DDD's use of e-business? (Choose all that apply.)
A. Cost reductions because of lower overheads and cheaper procurement.
B. A reduction in labour turnover and higher morale.
C. Easier access to loan finance.
D. Better control of information through monitoring website activity.
E. An increased use of tacit knowledge.
F. Increased online revenues.
Answer: A,F
Consider an annual coupon bond with the following characteristics:
For a 75 basis point change in interest rates, the bond's duration is:
A. 5.09 years.
B. 8.79 years.
C. 8.17 years.
D. 5.80 years.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Since the bond has an embedded option, we will use the formula for effective duration.(This formula is the same as the formula for modified duration, except that the "upper price bound" is replaced by the call price.) Thus, we only need to calculate the price if the yield increases 75 basis points, or 0.75%.
Price if yield increases 0.75%: FV =100, I/Y =7.25= 6.50 + 0.75, N =12, PMT =6.5, Compute PV = 94.12 The formula for effective
jjoachim_SS15_1_C_j_duration
Where:
V-
= Call price/price ceiling
V+
= estimated price if yield increases by a given amount,ꢀy
V0
= initial observed bond price
y
ꢀ
= change in required yield, in decimal form
Here,effective duration = (101.75 - 94.12) / (2 * 100 * 0.0075) = 7.63 / 1.5 =5.09 years.
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