You Are the Director HR at an Accounting Firm And

question 58

Multiple Choice

You are the Director HR at an accounting firm and, as such, are responsible for overseeing implementation of the HRIS.To address privacy and security risks what should you have the security profile of the HRIS determine?

• A)who can enter information
• B)who can view information
• C)who can enter, view, and change information and who can access the system
• D)no security profile is necessary
• E)who has access to the system and who can view the information

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Definitions:

Underapplied Overhead

The situation where the allocated manufacturing overhead cost is less than the actual overhead incurred.

Predetermined Rate

A rate estimated before the start of a period, often used in budgeting and costing processes.

Direct Labour Cost

The wages or salaries paid to employees directly involved in the production of goods or services, excluding indirect labor involved in supportive functions.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to individual products or job orders based on a predetermined basis such as direct labor hours.