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NEW QUESTION: 1
会社は複数のAWSアカウントを持っており、請求プロセスを簡素化および統合したいと考えています。
どのAWSサービスがこれを実現しますか？
A. AWS組織
B. AWSコストエクスプローラー
C. AWSのコストと使用状況のレポート
D. AWSの予算
Answer: A
Explanation:
Explanation
You can use the consolidated billing feature in AWS Organizations to consolidate billing and payment for multiple AWS accounts or multiple Amazon Internet Services Pvt. Ltd (AISPL) accounts. Every organization in AWS Organizations has a master (payer) account that pays the charges of all the member (linked) accounts.
Reference: https://docs.aws.amazon.com/awsaccountbilling/latest/aboutv2/consolidated-billing.html

NEW QUESTION: 2
During an audit of financial contracts, an auditor learns that a relative has a substantial loan with the organization. The auditor should:
A. Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.
B. Exclude the relative's information from the audited work and proceed with the audit engagement.
C. Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.
D. Immediately withdraw from the audit engagement.
Answer: C

NEW QUESTION: 3
In an arrangement between MoeMoney Investment Advisers and one of the firm's clients, the YourMoney
mutual fund, part of MoeMoney's compensation is based how the fund performs compared to the S&P
5 00 Index. If the return on the fund exceeds the return on the index, MoeMoney gets a bonus. The S&P
5 00 had a return of negative 8% this year, and the fund returned a negative 2%, so MoeMoney invoiced
the client for the bonus. Has MoeMoney violated any securities laws?
A. No. The fund beat the return on the S&P 500 Index, so MoeMoney is entitled to the bonus, based on its
agreement with YourMoney.
B. Yes. An investment adviser's compensation cannot be based on the capital appreciation of the
portfolio.
C. Yes. It is a violation of the Uniform Securities Act for an investment adviser to earn a bonus if a portfolio
it manages loses money.
D. Yes. Under no circumstances can a bonus be part of an investment adviser's compensation package
according to the Uniform Securities Act.
Answer: A
Explanation:
No. MoeMoney has not violated any securities laws. Even though the fund's return was
negative, it still beat the return on the S&P 500 Index, and MoeMoney is entitled to the bonus. The
Uniform Securities Act does not prohibit compensation agreements like this one as long as the client is a
sophisticated investor, such as a mutual fund. This would not be permitted if the client were your average
individual investor.