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NEW QUESTION: 1

A. Option C
B. Option D
C. Option A
D. Option B
Answer: D

NEW QUESTION: 2
Proper segregation of duties reduces the opportunities to allow any employee to be in a position to both:
A. Journalize cash receipts and disbursements and prepare the financial statements.
B. Record and conceal fraudulent transactions in the normal course of assigned tasks.
C. Monitor internal controls and evaluate whether the controls are operating as intended.
D. Adopt new accounting pronouncements and authorize the recording of transactions.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Proper segregation of duties reduces the opportunities for any individual to both
perpetrate and conceal errors or fraud.
Choice "A" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since journalizing cash receipts and disbursements and preparing the financial statements are
both recordkeeping functions, this would not be a violation of proper segregation of duties.
Choice "B" is incorrect. Monitoring internal controls and evaluating whether those controls are operating as
intended would properly be performed by one person. Combining these functions does not violate the
concept of proper segregation of duties, since it does not encompass an inappropriate combination of
authorization, recordkeeping, and custodial functions.
Choice "C" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since adopting new accounting pronouncements and authorizing the recording of transactions are
both authorization functions, this would not be a violation of proper segregation of duties.

NEW QUESTION: 3
You create an availability group that has replicas named HA/Server01 and HA/Server02.
Currently, HA/Server01 is the primary replic
a.
You have multiple queries that read data and produce reports from the database.
You need to offload the reporting workload to the secondary replica when HA/Server01 is the primary replica.
What should you do?
A. Set the Readable Secondary property of HA/Server02 to Read-intent only.
B. Set the Connections in Primary Role property of HA/Server01 to Allow read/write connections.
C. Set the Availability Mode property of HA/Server01 to Asynchronous commit.
D. Set the Availability Mode property of HA/Server02 to Asynchronous commit.
Answer: A
Explanation:
To set up a readable secondary replica, you first create an availability group. Then you add replicas.
You can choose either Yes or Read-intent only options.

References: http://msdn.microsoft.com/en-us/library/jj542414.aspx

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