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NEW QUESTION: 1
An internal auditor performs an analytical procedure to compare the gross margins of various divisional operations with those of other divisions and with the individual division's performance in previous years. The internal auditor notes a significant increase in the gross margin at one division. The internal auditor does some preliminary investigation and also notes that there were no changes in products, production methods, or divisional management during the year. The most likely cause of the increase in gross margin is
A. A decrease in the number of suppliers of the material used in manufacturing the product
B. An increase in the number of competitors selling similar products.
C. An understatement of year-end accounts receivable.
D. An overstatement of year-end inventory.
Answer: D
Explanation:
An overstatement of year-end inventory results in an increase in the gross margin sales-cost of sales). Overstating ending inventory understates cost of sales. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000.
The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 2
次のうち、組織の情報セキュリティ体制を最も包括的に理解しているのはどれですか？
A. リスク管理の指標
B. 組織のセキュリティインシデントの傾向
C. 脆弱性評価の結果
D. 外部監査結果
Answer: B
NEW QUESTION: 3
Which feature does Cisco TrustSec use to provide scalable, secure communication throughout a network?
A. security group tag number assigned to each user on a switch
B. security group tag number assigned to each port on a network
C. security group tag ACL assigned to each router on a network
D. security group tag ACL assigned to each port on a switch
Answer: B
Explanation:
Cisco TrustSec uses tags to represent logical group privilege. This tag, called a Security Group Tag (SGT), is used in access policies. The SGT is understood and is used to enforce traffic by Cisco switches, routers and firewalls . Cisco TrustSec is defined in three phases: classification, propagation and enforcement.
When users and devices connect to a network, the network assigns a specific security group.
This process is called classification. Classification can be based on the results of the authentication or by associating the SGT with an IP, VLAN, or port-profile (-> Answer A and answer C are not correct as they say "assigned ... on a switch" only. Answer D is not correct either as it says "assigned to each router").