As Opposed to a Manual Control,an Automated Control

question 48

Multiple Choice

As opposed to a manual control,an automated control

• A) Can never be circumvented.
• B) Should function consistently in the absence of program changes.
• C) Need not be tested by the auditor.
• D) Must be tested using the same techniques as a manual control.

Identify the impact of different cost pools on product costs and margins.

Understand how ABC allocates costs to customer-related activities.

Calculate the overhead cost assigned to products and customers under ABC.

Analyze the impact of ABC on product pricing and margins.

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Definitions:

Microevolution

Evolutionary change within a species or small group of organisms, especially over a short period.

Hybrid Inviability

A postzygotic reproductive isolating mechanism in which the embryonic development of an interspecific hybrid is aborted.

Mutation

A change in the DNA sequence within an organism's gene or chromosome, leading to variations in trait expression and possibly to different phenotypes.

Habitat Isolation

A type of prezygotic barrier where two species that could interbreed do not, because they inhabit different habitats and rarely encounter each other.