Process Reengineering is a critical evaluation and major resign of existing processes to achieve breakthrough improvements in performance.
Thursday, July 11, 2013
Wednesday, June 19, 2013
An overall description of a database
...Including the names of data elements, their characteristics, and their relationship to one another, would be defined by using a:
Answer: Data Definition Language (DDL)
Used to define a database, including creating, altering, and deleting tables and establishing various constraints.
Saturday, June 1, 2013
Which of the following techniques...
Question: Which of the following techniques consistently gives the best answer when evaluating investment projects that are mutually exclusive?
- The payback method
- The internal rate of return
- Net present value
- The accounting rate of return
Answer: Net Present Value
The net present value consistently provides the best solutions even when considering mutually exclusive projects.
Keller Company has implemented...
Question: Keller Company has implemented an enterprise risk management system and has responded to a particular risk by adding internal controls. Such a response is characterized by COSO's Enterprise Risk Management Framework as:
Answer: Reduction
- Acceptance
- Avoidance
- Reduction
- Sharing
Answer: Reduction
Reduction involves reducing the likelihood or impact by implementing controls or managing the risk.
Question: Which of the following committees of the board...
- Which of the following committees of the board of directors generally has the responsibility of overseeing CEO succession?
Answer: The nominating/corporate governance committee
- The nominating/corporate governance committee is responsible for overseeing CEO succession.
Monday, May 27, 2013
Accounting Standards Setting Process
The accounting standards setting process are the steps and
rules controlled by the Financial Accounting Standards Board. The board engages
the users of the financial statements as the investors and the creditors so as
to create an understanding of their perspectives in relation to the intended
standards. The users are then informed and educated on the proposed standards
as their argument on possible effects on the financial reporting is considered.
The collaborative involvement of these participants in the due process is
mainly to input critiques and diverse opinions in the standard setting process to
increase the validity of the standards setting process.
Accounting Standards: True
Friday, March 22, 2013
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