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NEW QUESTION: 1
The Chief Information Officer (CIO) is reviewing the IT centric BIA and RA documentation. The documentation shows that a single 24 hours downtime in a critical business function will cost the business
$2.3 million. Additionally, the business unit which depends on the critical business function has determined that there is a high probability that a threat will materialize based on historical data. The CIO's budget does not allow for full system hardware replacement in case of a catastrophic failure, nor does it allow for the purchase of additional compensating controls. Which of the following should the CIO recommend to the finance director to minimize financial loss?
A. The company should avoid the risk.
B. The company should accept the risk.
C. The company should mitigate the risk.
D. The company should transfer the risk.
Answer: D
Explanation:
Explanation
To transfer the risk is to deflect it to a third party, by taking out insurance for example.

NEW QUESTION: 2

A. /confidential data/i
B. i/confidential data/
C. /confidential data/c
D. "confidential data"
E. \[confidential data]
Answer: A

NEW QUESTION: 3
Frame rate is defined as which of the following?
A. The total number of frames in a video.
B. The number of frames dropped.
C. The number of video frames per minute that display in a video.
D. The number of video frames per second that display in a video.
Answer: D

NEW QUESTION: 4
One of a CPA firm's basic objectives is to provide professional services that conform with professional
standards. Reasonable assurance of achieving this basic objective is provided through:
A. A system of peer review.
B. A system of quality control.
C. Continuing professional education.
D. Compliance with generally accepted reporting standards.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. A system of quality control establishes policies and procedures that provide
reasonable assurance of conforming with professional standards.
Choice "B" is incorrect. Peer review is a process whereby one CPA firm reviews another. It can be part of
the monitoring element of quality control, but it does not (in and of itself) provide reasonable assurance
that a CPA firm will comply with professional standards.
Choice "C" is incorrect. The objective of continuing professional education (CPE) is to increase the
competency of auditors. Professional development activities such as this are part of the personnel
management element of quality control, but they do not (in and of themselves) provide reasonable
assurance that a CPA firm will comply with professional standards.
Choice "D" is incorrect. Compliance with the standards of reporting (part of the ten generally accepted
auditing standards) helps ensure that audit results are appropriately communicated to the users of
financial statements, but such compliance does not provide assurance regarding conformity with
professional standards.