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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these
transactions as: a change in accounting principle, a change in accounting estimate, a correction of an
error in previously presented financial statements, or neither an accounting change nor an accounting
error.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over
several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income
from these service contracts.
List A (Select one)
A. Correction of an error in previously presented financial statements.
B. Change in accounting principal.
C. Change in accounting estimate.
D. Neither an accounting change nor an accounting error.
Answer: A
Explanation:
Choice "c" is correct. Change from the cash method to the accrual method is a correction of an error in
previously presented financial statements.
NEW QUESTION: 2
組織は最近、管理対象スイッチにアクセスし、内部者の承認なしに再設定されたインシデントから回復しました。 インシデントレスポンスチームは、レッスンレッスンレポートの作成に取り組んでいます。 次の推奨事項のうち、今後同じ攻撃が発生するのを防ぐのに最適なのはどれですか？
A. 許可されたデバイスだけがネットワークに接続できるようにNACサービスをインストールして設定します。
B. 管理インターフェイス用の個別の論理ネットワークセグメントを実装します。
C. ネットワーク上の正常な動作を分析し、IDSを構成して正常からの偏差を警告します。
D. 管理対象スイッチを削除し、アンマネージドスイッチで置き換えます。
Answer: B
NEW QUESTION: 3
The deliberate planting of apparent flaws in a system for the purpose of detecting attempted penetrations or confusing an intruder about which flaws to exploit is called:
A. enticement.
B. alteration
C. investigation
D. entrapment
Answer: A
Explanation:
Enticement deals with someone that is breaking the law. Entrapment encourages
someone to commit a crime that the individual may or many have had no intention of committing.
Enticement is not necessarily illegal but does raise ethical arguments and may not be admissible
in court. Enticement lures someone toward some evidence (a honeypot would be a great example)
after that individual has already committed a crime.
Entrapment is when you persuade someone to commit a crime when the person otherwise had no
intention to commit a crime. Entrapment is committed by a law enforcement player where you get
tricked into committing a crime for which you woud later on get arrested without knowing you rare
committing such a scrime. It is illegal and unethical as well.
All other choices were not applicable and only detractors.
References:
TIPTON, Hal, (ISC)2, Introduction to the CISSP Exam presentation.
and
CISSP Study Guide (Conrad, Misenar, Feldman). Elsevier. 2010. p. 428
and http://www.dummies.com/how-to/content/security-certification-computer-forensics-and-inci.html
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