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    E. $
    Answer: A,D,E
    Explanation:
    https://msdn.microsoft.com/en-us/library/dn864934.aspx

    NEW QUESTION: 3
    회사는 컴퓨터 센터를 적당한 지진 고장에 위치 시켰습니다. 다음 중 비상 대책 계획 및 대체 처리 장소를 설정할 때 가장 고려해야 할 사항은 무엇입니까?
    A. 대체 사이트는 즉시 처리를 재개 할 준비가 된 장비가 있는 핫 사이트입니다.
    B. 비상 계획은 대체 테이프로 백업 테이프를 가져 오도록 제공합니다.
    C. 우선 순위가 높은 응용 프로그램에 대한 비상 계획에는 공동 콜드 사이트가 포함되지 않습니다.
    D. 대체 사이트는 거리가 멀어도 동일한 결함에 상주하지 않습니다.
    Answer: D

    NEW QUESTION: 4
    In obtaining an understanding of a manufacturing entity's internal control concerning inventory balances,
    an auditor most likely would:
    A. Analyze monthly production reports to identify variances and unusual transactions.
    B. Perform test counts of inventory during the entity's physical count.
    C. Review the entity's descriptions of inventory controls.
    D. Analyze inventory turnover statistics to identify slow-moving and obsolete items.
    Answer: C
    Explanation:
    Explanation/Reference:
    Explanation:
    Choice "A" is correct. In obtaining an understanding of a manufacturing entity's internal control concerning
    inventory balances, an auditor would most likely review the entity's descriptions of inventory controls.
    Choice "B" is incorrect. Performing test counts of inventory during the entity's physical count is a
    substantive procedure performed after obtaining an understanding of internal control.
    Choice "C" is incorrect. Analyzing inventory turnover statistics to identify slow-moving and obsolete items
    is a substantive procedure performed after obtaining an understanding of internal control.
    Choice "D" is incorrect. Analyzing monthly production reports to identify variances and unusual
    transactions is a substantive procedure performed after obtaining an understanding of internal control.

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