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NEW QUESTION: 1
HOT SPOT


Answer:
Explanation:

NEW QUESTION: 2
Which of the following should be of MOST concern to an IS auditor reviewing the BCP?
A. The disaster levels are based on scopes of damaged functions, but not on duration.
B. The overall BCP is documented, but detailed recovery steps are not specified.
C. The responsibility for declaring a disaster is not identified.
D. The difference between low-level disaster and software incidents is not clear.
Answer: C
Explanation:
If nobody declares the disaster, the response and recovery plan would not be invoked, making all other concerns mute. Although failure to consider duration could be a problem, it is not as significant as scope, and neither is as critical as the need to have someone invoke the plan. The difference between incidents and low-level disasters is always unclear and frequently revolves around the amount of time required to correct the damage. The lack of detailed steps should be documented, but their absence does not mean a lack of recovery, if in fact someone has invoked the plan.

NEW QUESTION: 3
Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.
A. The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.
B. If a contract relating to a financial instrument is breached then this might be an indication of impairment.
C. Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.
D. If a loss is suspected following an impairment review, a financial asset is written down to its fair value.
E. In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.
Answer: C,D