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NEW QUESTION: 1
A bank is preparing for its anti-money laundering independent review, which is performed every two years under the direction of the compliance officer. The bank's corporate audit department will conduct the review. The compliance officer will review the final report before it is released to the Board of Directors.
What is the issue with this situation?
A. The review must be performed by a group outside of the bank
B. Independent reviews must be performed annually
C. There is a conflict of interest with the management of the review process
D. The final report must be presented directly to the board of directors
Answer: A
NEW QUESTION: 2
On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:
Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?
A. Decrease in the deferred tax asset.
B. Decrease in the deferred tax liability.
C. Increase in the deferred tax liability.
D. Increase in the deferred tax asset.
Answer: D
NEW QUESTION: 3
When merging or overwriting demographic information for duplicate and overlap master patient index entries, AHIMA recommends converting all but which one of the following minimum data elements?
A. alias/previous name
B. attending physician
C. encounter type
D. facility identification
Answer: B