Identify a Control Commonly Used by Organizations During the Output

question 36

Multiple Choice

Identify a control commonly used by organizations during the output design phase of the physical systems design stage of developing a new system to avoid expensive time delays later in the SDLC process.

• A) requiring management to test the system before proceeding
• B) requiring programmers to alert the project team when they are exceeding their allocated time budgets
• C) requiring the development team to take time-off so that they do not become fatigued
• D) requiring users to sign a document stating the output form and content are acceptable

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Definitions:

Spending Variance

The difference between the actual amount spent and the budgeted amount for a category or period, indicating over or underspending.

Quantity Variance

The difference between the actual quantity of materials or labor used in production and the expected (or standard) quantity.

Overhead Cost Variance

The difference between the actual overhead costs incurred and the standard or expected overhead costs.

Standard Cost Card

A document that lists the standard costs associated with producing a product, including materials, labor, and overhead rates.