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NEW QUESTION: 1
CobiT was developed from the COSO framework. Which of the choices below best describe the COSO's main objectives and purpose?
A. COSO is risk management system used for the protection of federal systems.
B. COSO main purpose is to help ensure fraudulent financial reporting cannot take place in an organization
C. COSO addresses corporate culture and policy development.
D. COSO main purpose is to define a sound risk management approach within financial companies.
Answer: B
Explanation:
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)2 was formed in 1985 to sponsor the National Commission on Fraudulent Financial Reporting, which studied factors that lead to fraudulent financial reporting and produced recommendations for public companies, their auditors, the Securities Exchange Commission, and other regulators. COSO identifies five areas of internal control necessary to meet the financial reporting and disclosure objectives.
These include:
(1)
control environment,
(2)
risk assessment,
(3)
control activities,
(4)
information and communication, and
(5)
monitoring.
The COSO internal control model has been adopted as a framework by some organizations working toward Sarbanes-Oxley Section 404 compliance.
COSO deals more at the strategic level, while CobiT focuses more at the operational level. CobiT is a way to meet many of the COSO objectives, but only from the IT perspective. COSO deals with non-IT items also, as in company culture, financial accounting principles, board
of director responsibility, and internal communication structures.
Its main purpose is to help ensure fraudulent financial reporting cannot take place in an
organization.
COBIT
Control Objectives for Information and related Technology (COBIT)4 is published by the IT
Governance Institute and integrates the following IT and risk frameworks:
CobiT 4.1
Val IT 2.0
Risk IT
IT Assurance Framework (ITAF)
Business Model for Information Security (BMIS)
The COBIT framework examines the effectiveness, efficiency, confidentiality, integrity, availability,
compliance, and reliability aspects of the high-level control objectives. The framework provides an
overall structure for information technology control and includes control objectives that can be
utilized to determine effective security control objectives that are driven from the business needs.
The Information Systems Audit and Control Association (ISACA) dedicates numerous resources to
the support and understanding of COBIT.
The following answers are incorrect:
COSO main purpose if to define a sound risk management approach within financial companies.
COSO addresses corporate culture and policy development.
COSO is risk management system used for the protection of federal systems.
The following reference(s) were/was used to create this question:
Hernandez CISSP, Steven (2012-12-21). Official (ISC)2 Guide to the CISSP CBK, Third Edition
((ISC)2 Press) (Kindle Locations 9791-9800). Auerbach Publications. Kindle Edition.
NEW QUESTION: 2
Which of the following protocols exchange the latest information that has changed in the routing table?
A. BGP
B. OSPF
C. TFTP
D. IGMP
Answer: B
NEW QUESTION: 3
Refer to the exhibit.
In this network design, where should summarization occur to provide the best summarization and optimal paths during a single-failure incident as well as during normal operation?
A. a single identical summary for all the branch offices placed on routers 1A, 1B, 2A, and 2B
B. two summaries on 1A and 1B, and two summaries on 2A and 2B
C. a single summary on each aggregation device for the branches connected to them
D. a single identical summary on 3A and 3B
Answer: D
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 4
すべてのダッシュボードビューアには、実行中のユーザーのセキュリティ設定に基づいてデータが表示されます-自分の個人的なセキュリティ設定に関係なく？
A. 本当
B. 偽
Answer: A
