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NEW QUESTION: 1
What is the effect of netting?
A. To reduce the size of the balance sheet
B. All of the above
C. To reduce exposure to credit risk
D. To reduce the number and size of payments and transfers
Answer: B

NEW QUESTION: 2
Viba, who is audit senior on the in progress audit of Weave plc, has recently placed her CV with a recruitment agent. She has had no feedback from the agent, with whom she has a meeting on Friday. The agency is currently carrying an advert for financial controller at Weave plc, but the advert does not give the company's name.
This represents:
A. A management threat
B. No threat
C. A self-interest threat
D. An intimidation threat
Answer: B

NEW QUESTION: 3
Service A is a utility service that provides generic data access logic to a database that
contains data that is periodically replicated from a shared database (1). Because the
Standardized Service Contract principle was applied to the design of Service A, its service
contract has been fully standardized.
The service architecture of Service A is being accessed by three service consumers.
Service Consumer A accesses a component that is part of the Service A implementation by
invoking it directly (2). Service Consumer B invokes Service A by accessing its service
contract (3). Service Consumer C directly accesses the replicated database that is part of
the Service A implementation (4).
You've been told that the shared database will soon be replaced with a new database
product that will have new data models and new replication technology. How can the
Service A architecture be changed to avoid negative impacts that may result from the
replacement of the database and to establish a service architecture in which negative
forms of coupling can be avoided in the future?

A. The Contract Centralization pattern can be applied to force all service consumers to
access the Service A architecture via its published service contract. This will prevent
negative forms of coupling that could lead to problems when the database is replaced. The
Service Abstraction principle can then be applied to hide underlying service implementation
details so that future service consumers cannot be designed to access any part of the
underlying service implementation.
B. The Standardized Service Contract principle can be applied to force Service Consumer
B to comply to the standardized service contract of Service A.
As a result, the coupling between Service Consumer B and Service A is reduced. The Logic Centralization pattern
can then be applied to position the logic provided by Service A as a primary access point
for the database. As a result, the component within the Service A architecture abstracts the
proprietary details of the database, thereby shielding Service Consumer A (and any future
service consumers) from changes made to the database.
C. None of the above.
D. The Contract Centralization pattern can be applied to force Service Consumer C to
access the Service A architecture via its published service contract. This will prevent
Service Consumer A from being negatively impacted when the database is replaced in the
future.
Answer: A