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Joe, an Ex-Employee from Accounting, Changed the Configurations on Several

question 28

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Joe, an ex-employee from accounting, changed the configurations on several network devices on his last day of work. Which of the following is the MOST likely reason a non-IT employee was able to gain access to network devices?


Definitions:

Goodwill

The excess value of a purchased company over its identifiable tangible and intangible assets, reflecting intangible factors such as brand reputation or customer relations.

Opening Balance Sheet

The initial financial statement of a company, showing assets, liabilities, and equity at the start of a new accounting period.

Pooling Method

A method used in accounting for business combinations where the assets and liabilities of the combining companies are simply pooled together and recorded at historical cost.

Recognition Differences

Discrepancies that occur when financial transactions are recognized at different times or amounts in financial statements.

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