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A.Revised Marpol Annex I
B.Revised Marpol Annex II
C.the Ballast Water Management Convention
D.ISPS Code
答案
C、the Ballast Water Management Convention
更多“In order to limit the introduction of alien species by ship, __was adopted on 13 Feb., 2004 at the I…”相关的问题
第3题
A.order by
B.group by
C.limit
D.left join
第4题
A.LIMIT
B.GROUP BY
C.WHERE
D.ORDER BY
第5题
完成下列各题 The people who lives in the far North are called Eskimos(爱斯基摩人)．In the world of ice and snow it is 21 to grow plants for food．The Eskimos must hunt and fish during the whole year to 22 themselves and their families with food．In winter，they hunt the seal(海豹) 23 the polar(极地的)bear．When they hunt the seal，they 24 a hole in the ice and try to 25 the seal when it comes up to breathe． In summer，the Eskimos hunt 26 animals。and they also hunt birds and catch fish． 27 that is useful is saved．The Eskimos use the meat from animals for food．They melt(融化)the fat from their bodies and use the 28 as fuel(燃料)．They make tools out of animals bones．The skin and furs of animals are used for making clothing． If an Eskimo is 29 lucky，he may kill a whale(鲸鱼)， 30 a dead whale may wash up on the shore near his house．The whale is an especially useful animal，because it gives a great 31 of oil． There is 32 wood at all where the Eskimos live．Eskimos 33 all their wood from the sea．Sometimes floating wood from places．farther south washes up on the shore． Most Eskimo houses are 34 of stones．Instead of a door，there is a long，low tunnel (地道) 35 into the house．People have to crawl(爬)through the tunnel in order to enter the house．
A.important
B.impossible
C.impolite
D.interesting
第6题
Sales ordering, goods despatched and invoicing
Heraklion Co sells footballs to a range of large and small sports equipment retailers in several countries. Sales are made through a network of sales staff employed by Heraklion Co, but new customer leads are generated through a third party company. Sales staff are responsible for assessing new customers’ creditworthiness and proposing a credit limit which is then authorised by the sales director. The sales staff have monthly sales targets and are able to use their discretion in granting sales discounts up to a maximum of 10%. They then record any discount granted in the customer master data file.
The sales staff visit customer sites personally and orders are completed using a two-part pre-printed order form. One copy is left with the customer and the other copy is retained by the sales person. The sales order number is based on the sales person’s own identification (ID) number.
The company markets itself on being able to despatch all orders within three working days. Once the order is taken, the sales person emails the finance department and warehouse despatch team with the customer ID and the sales order details and from this a pick list is generated. Sequentially numbered goods despatched notes are completed and filed in the warehouse.
Sequentially numbered invoices are generated using the pick lists for quantities and the customer master data file for prices. Standard credit terms for customers are 30 days and on a monthly basis sales invoices which are over 90 days outstanding are notified to the relevant sales person to chase payment directly with the customer.
Payroll fraud
The finance director, Montse Mirabelle, has informed you that a significant fraud took place during the year in the payroll department. A number of fictitious employees were set up on the payroll and wages were paid into one bank account. This bank account belonged to two supervisors, who were married, and were employed by Heraklion Co. One had sole responsibility for setting up new joiners in the payroll system and the other processed and authorised bank transfer requests for wages and supplier payments. These employees no longer work for the company and Montse has asked the audit firm for recommendations on how to improve controls in this area to prevent this type of fraud occurring again. Heraklion Co operates a Human Resources department.
Required:
(a) Describe TWO methods for documenting the sales system, and for each explain ONE advantage and ONE disadvantage of using this method. (6 marks)
(b) Identify and explain SEVEN deficiencies in the sales system of Heraklion Co and provide a recommendation to address each of these deficiencies. Note: Prepare your answer using two columns headed Control deficiency and Control recommendation respectively. (14 marks)
(c) In relation to the payroll fraud, identify and explain THREE controls Heraklion Co should implement to reduce the risk of this type of fraud occurring again and, for each control, describe how it would mitigate the risk. (6 marks)
(d) Describe substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to Heraklion Co’s revenue. (4 marks)
第7题
A.iptables -A INPUT -m limit --limit 5/hour
B.iptables -A INPUT -m limit --limit-burst 5
C.iptables -A OUTPUT -m limit --limit-burst 5
D.iptables -A OUTPUT -m limit --limit 5
