An Audit Found That an Organization Needs to Implement Job

question 909

Multiple Choice

An audit found that an organization needs to implement job rotation to be compliant with regulatory requirements. To prevent unauthorized access to systems after an individual changes roles or departments, which of the following should the organization implement?

• A) Permission auditing and review
• B) Exit interviews
• C) Offboarding
• D) Multifactor authentication

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Definitions:

Predetermined Overhead Rate

A rate used to assign overhead costs to products or jobs, calculated before the period begins based on an estimate of costs.

Overapplied Overhead

A scenario in which the overhead costs attributed to manufacturing exceed the overhead expenses that were actually incurred.

Underapplied Overhead

A situation where the allocated factory overhead costs are less than the actual overhead costs incurred, leading to a discrepancy in cost accounting.

Direct Materials

The raw materials that are directly traceable and a necessary part of a finished product.