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NEW QUESTION: 1
For the long investor, when the commodity market is in contango,
A. The collateral yield is negative.
B. The spot yield if positive.
C. The roll yield is negative.
Answer: C
Explanation:
This is because the long investor is buying futures at a price higher than the spot price.

NEW QUESTION: 2
An IT company's consulting department based in Bangalore goes for two team outing events every year. However, the
support department, also based in Bangalore, goes (or four team outing events every year. All employees in these
departments go for the respective team outing events.
How should you define the calendar events'?
A. Use Absence Approval Hierarchy as the Hierarchy type for the calendar event
B. Use Organization Hierarchy as the Hierarchy type for the calendar event.
C. Use Project Manager Hierarchy as the Hierarchy type for the calendar event.
D. Use Geographic Hierarchy as the Hierarchy type for the calendar event.
E. Use Line Manager Hierarchy as the Hierarchy type for the calendar event.
Answer: B

NEW QUESTION: 3
Unmittelbar nach Feststellung eines meldepflichtigen Befundes hat eine geprüfte Stelle Abhilfemaßnahmen ergriffen. Der Abschlussprüfer sollte:
A. Enthält die Feststellung nicht im Abschlussbericht, da der Prüfungsbericht nur ungelöste Feststellungen enthalten sollte.
B. Den Befund nicht in den Abschlussbericht aufnehmen, da Korrekturmaßnahmen während des Audits vom IS-Auditor überprüft werden können.
C. Den Befund in den Abschlussbericht aufnehmen, da der IS-Prüfer für einen genauen Bericht aller Befunde verantwortlich ist.
D. Nehmen Sie die Ergebnisse nur zu Diskussionszwecken in die Abschlussbesprechung auf.
Answer: C
Explanation:
Erläuterung:
Die Aufnahme des Befundes in den Abschlussbericht ist eine allgemein anerkannte Prüfungspraxis. Wenn eine Maßnahme nach dem Beginn und vor dem Ende des Audits ergriffen wird, sollte der Auditbericht den Befund identifizieren und die ergriffenen Abhilfemaßnahmen beschreiben. Ein Auditbericht sollte die Situation widerspiegeln, wie sie zu Beginn des Audits bestand. Alle von der geprüften Stelle ergriffenen Korrekturmaßnahmen sind schriftlich mitzuteilen.