Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?

• A.Tampering
• B.Phishing
• C.Hacking
• D.Piracy

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Which of the following statements is true regarding activity-based costing (ABC)?

• A.An ABC costing system uses a single unit-level basis to allocate overhead costs to products.
• B.An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.
• C.The primary disadvantage of an ABC costing system is less accurate product costing.
• D.An ABC costing system may be used with either a job order or a process cost accounting system.

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A major justification for investments in computer-integrated manufacturing (CIM) projects is:

• A.Reduction in the costs of spoilage, reworked units, and scrap.
• B.Lower carrying amount and depreciation expense for factory equipment.
• C.Increased working capital.
• D.Stabilization of market share.

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Which of the following is a key characteristic of a zero-based budget?

• A.A zero-based budget uses input from lower-level and middle-level managers to formulate budget plans.
• B.A zero-based budget provides estimates of costs that would be incurred under different levels of activity.
• C.A zero-based budget maintains focus on the budgeting process.
• D.A zero-based budget is prepared each year and requires each item of expenditure to be justified.

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Which of the following is a disadvantage in a centralized organizational structure?

• A.Communication conflicts
• B.Slower decision making.
• C.Loss of economies of scale
• D.Vulnerabilities in sharing knowledge

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