All of the Following Are Typically Included in the Management's

question 176

Multiple Choice

All of the following are typically included in the management's discussion and analysis in annual reports except

• A) explanations of any significant changes between the current and prior years' financial statements
• B) management's assessment of liquidity
• C) journal entries
• D) off-balance-sheet arrangements

---

Definitions:

Brute-force Attack

A trial and error method used by applications to decode encrypted data such as passwords through exhaustive effort rather than intellectual strategies.

Tailgating

An unauthorized entry technique where an individual follows someone with authorized access into a restricted area without being detected.

Chkdsk

A command-line tool in Windows operating systems that checks the file system and status of a computer's hard disk and can repair issues related to bad sectors, lost clusters, and directory errors.

Diskpart

A command-line utility in Windows that allows users to manage disk partitions and volumes.