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NEW QUESTION: 1
As the new CISO at the company you are reviewing the audit reporting process and notice that it includes only detailed technical diagrams. What else should be in the reporting process?
A. Penetration test agreement
B. Names and phone numbers of those who conducted the audit
C. Business charter
D. Executive summary
Answer: D
NEW QUESTION: 2
A firm is considering using biometric fingerprint identification on all PCs that access critical datA. This requires:
A. the usage of the fingerprint reader be accessed by a separate password.
B. that a registration process is executed for all accredited PC users.
C. assurance that it will be impossible to gain unauthorized access to critical data.
D. the full elimination of the risk of a false acceptance.
Answer: B
Explanation:
The fingerprints of accredited users need to be read, identified and recorded, i.e., registered, before a user may operate the system from the screened PCs. Choice B is incorrect, as the false-acceptance risk of a biometric device may be optimized, but will never be zero because this would imply an unacceptably high risk of false rejection. Choice C is incorrect, as the fingerprint device reads the token (the user's fingerprint) and does not need to be protected in itself by a password. Choice Dis incorrect because the usage of biometric protection on PCs does not guarantee that other potential security weaknesses in the system may not be exploited to access protected data.
NEW QUESTION: 3
내부 감사원은 직원당 인적 자원 전문가 수를 산업 표준과 비교했습니다. 이 비교는 감사자가 다음 영역 중 어느 영역을 평가하는 데 도움이 됩니까?
A. 인사 부서의 현재 성과 수준.
B. 급여 요율에 대한 통제의 충분 성 증가.
C. 인적 자원 정책 준수 정도.
D. 신입 사원 채용에 대한 통제의 적절성.
Answer: A
NEW QUESTION: 4
Lincoln Lodging Inc. estimates that if its sales increase 10 percent then its net income will increase 18 percent. The company's EBIT equals $2.4 million, and its interest expense is $400,000. The company's operating costs include fixed and variable costs. What is the level of the company's fixed operating costs?
A. $666,667
B. $450,000
C. $2,125,000
D. $1,200,000
E. $2,000,000
Answer: D
Explanation:
Explanation/Reference:
Explanation:
We're given enough information to find both DFL and DTL.
DTL = .18/.10 = 1.8.
DFL = $2,400,000/($2,400,000 - $400,000) = 1.2
Given DTL = DFL x DOL, we can calculate DOL = 1.5. Recognizing S - VC - FC = EBIT, 1.5 = (S - VC)/$2,400,000 or S - VC = $3,600,000. The difference between (S - VC) and EBIT must represent fixed operating costs. Thus, FC = $3,600,000 - $2,400,000 = $1,200,000.
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