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NEW QUESTION: 1
The Accounts Payable Manager voided a foreign currency payment due to insufficient funds. Which three statements are correct? (Choose three.)
A. Any realized gain or loss previously calculated is reversed.
B. All related interest invoices are reversed if previously created.
C. Any previous accounting and payment records for an invoice are reversed.
D. All related withholding tax invoices are automatically voided.
E. Voiding the payment automatically places an invoice on hold.
Answer: A,B,C
NEW QUESTION: 2
Investment Adviser Foo Lish, LLC has begun serving as a custodian of its clients' assets. Foo Lish, LLC must now
I. file a new U-5 form with the Administrator.
II. meet higher net capital requirements than before.
III. file an updated Form ADV with the Administrator.
IV. pay a CPA to do an annual unannounced audit of the firm.
A. I and II only
B. II, III, and IV only
C. I, II, III, and IV
D. II and III only
Answer: B
Explanation:
Explanation/Reference:
Explanation: Selections II, III, and IV are correct. When Foo Lish begins serving as a custodian of its clients' assets, it must file an updated Form ADV with the Administrator, meet higher net capital requirements than before, and pay a CPA to do an annual unannounced audit of the firm. The U-5 form is filed when a representative leaves the firm.
NEW QUESTION: 3
The Chief Executive Officer (CEO) receives a suspicious voice mail warning of credit card fraud. No one else received the voice mail. Which of the following BEST describes this attack?
A. Spear phishing
B. Vishing
C. Impersonation
D. Whaling
Answer: D
Explanation:
Whaling is a specific kind of malicious hacking within the more general category of phishing, which involves hunting for data that can be used by the hacker. In general, phishing efforts are focused on collecting personal data about users. In whaling, the targets are high-ranking bankers, executives or others in powerful positions or job titles. Hackers who engage in whaling often describe these efforts as "reeling in a big fish," applying a familiar metaphor to the process of scouring technologies for loopholes and opportunities for data theft. Those who are engaged in whaling may, for example, hack into specific networks where these powerful individuals work or store sensitive data. They may also set up keylogging or other malware on a work station associated with one of these executives. There are many ways that hackers can pursue whaling, leading C-level or top-level executives in business and government to stay vigilant about the possibility of cyber threats.