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Certified Information Security Manager
- Exam Number/Code : CISM
- Exam Name : Certified Information Security Manager
- Questions and Answers : 213 Q&As
- Update Time: 2019-01-10
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NEW QUESTION: 1
Using the fan-out topology, what is the maximum number of sites a resource can be replicated to asynchronously?
A. 0
B. 1
C. 2
D. 3
Answer: C
NEW QUESTION: 2
Refer to the exhibit.
Which option must be chosen if only the WPA is needed?
A. WPA+WPA2
B. CKIP
C. 802.1X
D. Static-WEP + 802.1X
Answer: A
NEW QUESTION: 3
According to the FASB conceptual framework, which of the following statements conforms to the
realization concept?
A. Product unit costs were assigned to cost of goods sold when the units were sold.
B. Depreciated equipment was sold in exchange for a note receivable.
C. Cash was collected on accounts receivable.
D. Equipment depreciation was assigned to a production department and then to product unit costs.
Answer: B
Explanation:
Choice "b" is correct. Revenues and gains are realized when assets are exchanged for cash or claims to
cash. SFAC 5 para. 83.
Choice "a" is incorrect. Assigning depreciation in a production department is an example of allocating
overhead. There is no realization associated with the assignment.
Choice "c" is incorrect. The realization concept is integral to accounting for revenues and expenses and is
not connected to collection of receivables.
Choice "d" is incorrect. Assignment of overhead costs to products and thus to cost of goods sold is an
example of matching. There is no realization associated with this assignment.