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NEW QUESTION 46 Comprehensive income is best defined as

• A. the change In net assets for the period excluding owner transactions
• B. total revenues minus total expenses
• C. the change in net assets for the period including contributions from owners and distributions to owners
• D. net income excluding realized gams and losses

Answer: A   NEW QUESTION 47 After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company's disaster recovery plan?

• A. The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.
• B. Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
• C. A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
• D. Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.

Answer: C   NEW QUESTION 48 A company has developed a core competency in data mining. Which one of the following best describes this core competency?

• A. Ability to derive valid information from large databases using statistical techniques
• B. Ability to develop recommendations for action based on the analysts of large data sets
• C. SQL mastery for structuring data as a oasis for applying data analytics
• D. Expertise in extracting data from large volumes of unstructured text using query tools

Answer: A   NEW QUESTION 49 ......