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NEW QUESTION: 1
According to the American institute of Certified Public Accountants (AICPA), the term financial statement refers to:
A. "A presentation of financial data, including accompanying notes, derived from accounting records and intended to communicate any entity's financial resources or obligations at a point in time or the changes therein for a period of time in reality with a brief basis of accounting."
B. "A presentation of financial data, including accompanying notes, derived from accounting records and obligations at a point in time or the changes therein for a period of time in conformity with a comprehensive basis of accounting."
C. "A presentation of financial data, including accompanying notes, derived from accounting records and intended to communicate any entity's economic resources or obligations at a point in time or the changes therein for a period of time in conformity with a comprehensive basis of accounting."
D. "A presentation of internal accounting data, derived from accounting records and intended to communicate any entity's economic resources or obligations at a point in time or the changes therein for a period of time in conformity with a comprehensive basis of accounting."
Answer: C

NEW QUESTION: 2
A large company is preparing to merge with a smaller company. The smaller company has been very profitable, but the smaller company's main applications were created in-house. Which of the following actions should the large company's security administrator take in preparation for the merger?
A. A security assessment should be performed to establish the risks of integration or co-existence.
B. A regression test should be performed on the in-house software to determine security risks associated with the software.
C. A review of the mitigations implemented from the most recent audit findings of the smaller company should be performed.
D. An ROI calculation should be performed to determine which company's application should be used.
Answer: A
Explanation:
With any merger regardless of the monetary benefit there is always security risks and prior to the merger the security administrator should assess the security risks to as to mitigate these.
Incorrect Answers:
A: This is the concern of the smaller organization and not the bigger company for which the security administrator is working.
B: The Cost benefit analysis (ROI) is done as part of the phased changeover process.
D: A regression test is used after a change to validate that inputs and outputs are correct, not prior to a merger.
References:
Project Management Institute, A Guide to the Project Management Body of Knowledge (PMBOK Guide), 5th Edition, Project Management Institute, Inc., Newtown Square, 2013, p. 345 Gregg, Michael, and Billy Haines, CASP CompTIA Advanced Security Practitioner Study Guide, John Wiley & Sons, Indianapolis, 2012, pp. 148, 165, 337

NEW QUESTION: 3
You have an enterprise application that includes a resource adapter module. You are considering leveraging WebLogic Server's Production Redeployment feature for this application. In preparation for deployment, you decide to create a checklist of items to discuss with the developers of the application.
Which item would you omit from your checklist as it is irrelevant to production Redeployment? (Choose the best answer.)
A. Ensure the adapter is used in an application-scoped manner, having enable-access-outside-app set to false.
B. Ensure that the adapter is compliant with the JCA 1.5 specification.
C. Ensure that the adapter is accessed by a web or web service module within the application.
D. Ensure the developers have implemented the weblogic.connector.extensions.Suspendadle interface for the adapter.
Answer: C