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NEW QUESTION: 1

A. 445 and 389
B. 636 and 4445
C. 888 and 3389
D. 363 and 983
Answer: A

NEW QUESTION: 2
The MOST effective way to ensure that outsourced service providers comply with the organization's information security policy would be:
A. security awareness training.
B. penetration testing.
C. periodically auditing.
D. service level monitoring.
Answer: C
Explanation:
Regular audit exercise can spot any gap in the information security compliance. Service level monitoring can only pinpoint operational issues in the organization's operational environment.
Penetration testing can identify security vulnerability but cannot ensure information compliance Training can increase users' awareness on the information security policy, but is not more effective than auditing.

NEW QUESTION: 3
An extraordinary gain occurs in the second fiscal quarter. How should the gain be accounted for?
A. Recognized in full in the second quarter.
B. Recognized equally over the second, third, and fourth quarters.
C. Recognized only in the annual financial statements.
D. Recognized equally in each quarter, by restating the first quarter.
Answer: A
Explanation:
Gains and losses similar to those that would not be deferred at year-end should not be deferred to later interim periods of the same year. Hence, the extraordinary gain should not be prorated. However, no items of income or expense are presented as extraordinary on the income statement or in the notes: