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| Section | Weight | Objectives |
|---|---|---|
| Organizational Strategic Planning and Management | 25% | - Examine how performance measures and controls are used to assess achievement of organizational objectives
|
| Information Technology | 20% | - Recognize existing and emerging cybersecurity threats and vulnerabilities
- Explain the purpose and use of common information security and technology controls
|
| Financial Management | 10% | - Identify risk and control implications of financial management
|
| Common Business Processes | 45% | - Recognize various forms and elements of contracts
|
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NEW QUESTION # 348
A seller's price is below an appropriate measure of casts. Moreover, the seller has a reasonable prospect of recovering the resulting loss in the future through higher prices or a greater market share. Accordingly, the seller has engaged in:
Answer: C
Explanation:
Predatory pricing is intentionally pricing below cost to eliminate competition and reduce supply. Federal statutes and many state laws prohibit the practice. The U.S. Supreme Court has held that pricing is predatory when two conditions are met: 1) the seller's price is below an appropriate measure of its costs," and 2) it has a reasonable prospect of
recovering the resulting IOSS through higher prices or greater market share.
NEW QUESTION # 349
What is the tax expense that would have been reported on Lally's income statement for the year ended December 31 Year 1?
Answer: A
Explanation:
Tax expense tax income) equals the sum of current tax expense current tax income) and deferred tax expense deferred tax income). Current tax expense equals taxes paid or payable, and deferred tax expense equals the change in the entity's deferred tax assets and liabilities. Because US $100,000 of interest income and US $80,UOn of rental income are not subject to tax in Year 1. taxable profit is US $3,820,000, and current tax expense is I I $1.528.000. Deferred tax expense equals the deferred tax liability US $51 1.000 40% = US $32,000) at year end, assuming no deferred tax asset or liability balances existed at the beginning of the year. Hence tax expense is US$1.560.000$1.528.000 + $32,000).
The following relates to Lally PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 included rent income of US $80,000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.
NEW QUESTION # 350
Which of the following is a sound network configuration practice to enhance information security?
Answer: A
Explanation:
A sound network configuration practice should focus on enhancing security, preventing unauthorized access, and ensuring data integrity. The validation of intrusion prevention controls ensures that the network security measures function as intended and effectively protect data from threats.
* (A) Change management practices to ensure operating system patch documentation is retained.
* Incorrect: While maintaining patch documentation is important, change management alone does not directly enhance network security.
* (B) User role requirements are documented in accordance with appropriate application-level control needs.
* Incorrect: This practice improves access control and governance, but it is not a direct network security configuration practice.
* (C) Validation of intrusion prevention controls is performed to ensure intended functionality and data integrity. (Correct Answer)
* Intrusion Prevention Systems (IPS) help detect and prevent malicious activities in real time.
* Ensuring proper validation enhances security and prevents data corruption.
* IIA GTAG 15 - Information Security Governance recommends continuous monitoring and validation of security controls.
* (D) Interfaces reinforce segregation of duties between operations administration and database development.
* Incorrect: Segregation of duties is a good governance practice, but it does not directly relate to network security configuration.
* IIA GTAG 15 - Information Security Governance: Recommends validating security controls, including intrusion prevention systems.
* IIA Standard 2120 - Risk Management: Encourages proactive security controls to prevent cyber threats.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (C) Validation of intrusion prevention controls, as it directly enhances information security by ensuring real-time threat detection and data integrity.
NEW QUESTION # 351
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
Answer: C
NEW QUESTION # 352
Which of the following situations best applies to an organisation that uses a project, rather than a process, to accomplish its business activities?
Answer: C
Explanation:
A project is a temporary initiative with a defined start and end date, specific objectives, and unique deliverables. Unlike ongoing business processes, projects have distinct goals, require coordination across various resources, and are not repeated continuously.
Let's analyze each option:
* Option A: A clothing company designs, makes, and sells a new item.
* Incorrect.
* While designing a new clothing item could be a project, the production and sale of the item are ongoing processes, not a one-time project.
* Option B: A commercial construction company is hired to build a warehouse.
* Correct.
* Construction projects are classic examples of project-based work because:
* They have a defined beginning and end.
* They involve unique deliverables (a specific warehouse).
* They require temporary coordination of resources.
* IIA Reference: Internal auditors assess project management frameworks to ensure compliance with organizational and financial controls. (IIA Practice Guide: Auditing Project Management)
* Option C: A city department sets up a new firefighter training program.
* Incorrect.
* If the training program is a one-time initiative, it could be considered a project. However, if the program is recurring (e.g., new firefighter training every year), it would be a process, not a project.
* Option D: A manufacturing organization acquires component parts from a contracted vendor.
* Incorrect.
* Procurement of component parts is a continuous operational process, not a project.
Thus, the verified answer is B. A commercial construction company is hired to build a warehouse.
NEW QUESTION # 353
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