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NEW QUESTION: 1
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
Assume the auditor found that there was a plan to overstate inventory and therefore increase reported profits for the division. If reported correctly, the division would not have shown an increase in net income. The auditor has substantial evidence that the divisional manager was aware of and approved the plan to overstate inventory. There is also some evidence that the manager may have been responsible for the implementation of the plan.
The appropriate audit action would be to
A. Document the case thoroughly and report the suspicions to the external auditor for further review and external reporting.
B. Inform the divisional manager of the audit suspicions and obtain the manager's explanation of the findings before pursuing the matter further.
C. Inform management and the audit committee of the findings and discuss proper follow-up action and/or further investigation with them.
D. Continue to conduct interviews with subordinates until a clear-cut case is made and then report the case to the audit committee.
Answer: C

NEW QUESTION: 2
What is the network element manager of Dell EMC Converged infrastructure?
A. Cisco UCS Manager
B. Dell EMC Unisphare
C. Dell EMC Intelligent Operations Software
D. Cisco Nexus Operating System
Answer: C

NEW QUESTION: 3
Which of the following choices describe a condition when RAM and Secondary storage are used together?
A. Virtual storage
B. Real storage
C. Primary storage
D. Secondary storage
Answer: A
Explanation:
Virtual storage a service provided by the operating system where it uses a combination of RAM and disk storage to simulate a much larger address space than is actually present. Infrequently used portions of memory are paged out by being written to secondary storage and paged back in when required by a running program.
Most OS's have the ability to simulate having more main memory than is physically available in the system. This is done by storing part of the data on secondary storage, such as a disk. This can be considered a virtual page. If the data requested by the system is not currently in main memory, a page fault is taken. This condition triggers the OS handler. If the virtual address is a valid one, the OS will locate the physical page, put the right information in that page, update the translation table, and then try the request again. Some other page might be swapped out to make room. Each process may have its own separate virtual address space along with its own mappings and protections.
The following are incorrect answers: Primary storage is incorrect. Primary storage refers to the combination of RAM, cache and the processor registers. Primary Storage The data waits for processing by the processors, it sits in a staging area called primary storage. Whether implemented as memory, cache, or registers (part of the CPU), and regardless of its location, primary storage stores data that has a high probability of being requested by the CPU, so it is usually faster than long-term, secondary storage. The location where data is stored is denoted by its physical memory address. This memory register identifier remains constant and is independent of the value stored there. Some examples of primary storage devices include random-access memory (RAM), synchronous dynamic random-access memory (SDRAM), and read-only memory (ROM). RAM is volatile, that is, when the system shuts down, it flushes the data in RAM although recent research has shown that data may still be retrievable. Contrast this
Secondary storage is incorrect. Secondary storage holds data not currently being used by the CPU and is used when data must be stored for an extended period of time using high-capacity, nonvolatile storage. Secondary storage includes disk, floppies, CD's, tape, etc. While secondary storage includes basically anything different from primary storage, virtual memory's use of secondary storage is usually confined to high-speed disk storage.
Real storage is incorrect. Real storage is another word for primary storage and distinguishes
physical memory from virtual memory.
Reference(s) used for this question:
Hernandez CISSP, Steven (2012-12-21). Official (ISC)2 Guide to the CISSP CBK, Third Edition
((ISC)2 Press) (Kindle Locations 17164-17171). Auerbach Publications. Kindle Edition.
Hernandez CISSP, Steven (2012-12-21). Official (ISC)2 Guide to the CISSP CBK, Third Edition
((ISC)2 Press) (Kindle Locations 17196-17201). Auerbach Publications. Kindle Edition.
Hernandez CISSP, Steven (2012-12-21). Official (ISC)2 Guide to the CISSP CBK, Third Edition
((ISC)2 Press) (Kindle Locations 17186-17187). Auerbach Publications. Kindle Edition.


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