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NEW QUESTION: 1
A. Policies/Administrative Templates/Network/Network Connections
B. Policies/Administrative Templates/Network/Windows Connect Now
C. Preferences/Control Panel Settings/Network Options
D. Policies/Administrative Templates/Windows Components/Windows Mobility Center
Answer: C
Explanation:
The Network Options extension allows you to centrally create, modify, and delete dial-up networking and virtual private network (VPN) connections. Before you create a network option preference item, you should review the behavior of each type of action possible with the extension. http://technet.microsoft.com/en-us/library/cc772449.aspx
NEW QUESTION: 2
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
If Global Oilfield's retirement plan is a defined contribution arrangement, which of the following statements would be the most correct?
A. Pension expense and the cash funding amount would be the same.
B. The firm would report the difference in the accumulated benefit obligation and the pension assets on the balance sheet.
C. The potential gains or losses from the assets contributed to the plan are borne by the firm.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
In a defined contribution plan, pension expense is equal to the amount contributed by the firm. The plan participants bear the shortfall risk. There is no ABO in a defined contribution plan. (Study Session 6, LOS
22.a)
NEW QUESTION: 3
Which of the following outlined how senior management are responsible for the computer and information security decisions that they make and what actually took place within their organizations?
A. The Computer Fraud and Abuse Act of 1986.
B. The Computer Security Act of 1987.
C. The Economic Espionage Act of 1996.
D. The Federal Sentencing Guidelines of 1991.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Senior management could be responsible for monetary damages up to $10 million or twice the gain of the offender for nonperformance of due diligence in accordance with the U.S. Federal Sentencing Guidelines of 1991.
Incorrect Answers:
A: The Computer Security Law of 1987 is not addressing senior management responsibility. The purpose is to improve the security and privacy of sensitive information in federal computer systems and to establish a minimum acceptable security practices for such systems.
C: The Economic Espionage Act of 1996 does not address senior management responsibility. Deals with a wide range of issues, including not only industrial espionage, but the insanity defense, the Boys & Girls Clubs of America, requirements for presentence investigation reports, and the United States Sentencing Commission reports regarding encryption or scrambling technology, and other technical and minor amendments.
D: Computer Fraud and Abuse Act of 1986 concerns acts where computers of the federal government or certain financial institutions are involved. It does not address senior management responsibility.
References:
Stewart, James M., Ed Tittel, and Mike Chapple, CISSP: Certified Information Systems Security Professional Study Guide, 5th Edition, Sybex, Indianapolis, 2011, p. 548
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