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Vendor: ISACA

Exam Code: CISM Dumps

Questions and Answers: 104

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NEW QUESTION: 1
Kane, CPA, concludes that there is substantial doubt about Lima Co.'s ability to continue as a going
concern for a reasonable period of time. If Lima's financial statements adequately disclose its financial
difficulties, Kane's auditor's report is required to include an explanatory paragraph that specifically uses the
phrase(s):

A. Option D
B. Option C
C. Option B
D. Option A
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If, after considering identified conditions and events and management's plans, the
auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time remains, the audit report should include an explanatory paragraph (following the
opinion paragraph) to reflect that conclusion. This conclusion should be expressed through the use of the
phrase "substantial doubt about it's (the entity's) ability to continue as a going concern" [or similar wording
that includes the terms "substantial doubt" and "going concern"]. The "reasonable period...not to exceed
one year" is inherent in the definition of going concern and is not explicitly stated in the audit report. The
phrase "possible discontinuation of operations" may be included in the going concern disclosure but is not
specifically required.
Choices "A", "B", and "C" are incorrect, as per the above Explanation.

NEW QUESTION: 2
計算ノードのセキュリティルールについて正しいのはどれですか。
A. セキュリティルールは、計算ノード上のデータベースインスタンスに接続できるIPアドレスを制限できます。
B. 計算ノードに新しいデータベースを導入すると、事前定義された一連のセキュリティルールが自動的に有効になります。
C. 計算ノードポートは、既存のセキュリティルールに関連付けられている場合にのみ有効にできます。
D. HTTPS接続に使用されるポートは、事前定義されたセキュリティルールに基づいてデフォルトで有効になっています。
E. TCPプロトコルのみを使用し、複数のポート番号を使用する新しいセキュリティルールを定義できます。
Answer: B

NEW QUESTION: 3
개발자는 새로운 기능 요구 사항을 충족하기 위해 응용 프로그램 아키텍처를 수정해야 합니다. 애플리케이션 데이터는 Amazon DynamoDB에 저장되고 적절한 배치로 분석을 위해 처리됩니다. 시스템 분석가는 처리 된 데이터를 보기 위해 다음날 단위를 기다리지 않고 거의 실시간으로 사용할 수 있도록 요청했습니다.
데이터를 수신 할 때 처리 할 수 있는 애플리케이션 설계자 패턴은 무엇입니까?
A. Evert 구동
B. 클라이언트 서비스 주도
C. 일정 기반
D. 팬 아웃 구동
Answer: A


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