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Exam Code: CISA
Exam Name: Certified Information Systems Auditor
Vendor: ISACA

60 Questions & Answers
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NEW QUESTION: 1
Which class definition compiles?
A.
B.
C.
D.
Answer: D

NEW QUESTION: 2
There are seven risks responses that a project manager can choose from. Which risk response is appropriate for both positive and negative risk events?
A. Transference
B. Acceptance
C. Sharing
D. Mitigation
Answer: B
Explanation:
Explanation/Reference:
Explanation: Only acceptance is appropriate for both positive and negative risk events. Often sharing is used for low probability and low impact risk events regardless of the positive or negative effects the risk event may bring the project. Acceptance response is a part of Risk Response planning process.
Acceptance response delineates that the project plan will not be changed to deal with the risk.
Management may develop a contingency plan if the risk does occur. Acceptance response to a risk event is a strategy that can be used for risks that pose either threats or opportunities. Acceptance response can be of two types: Passive acceptance: It is a strategy in which no plans are made to try or avoid or mitigate the risk. Active acceptance: Such responses include developing contingency reserves to deal with risks, in case they occur. Acceptance is the only response for both threats and opportunities. Answer: C is incorrect. Sharing is a positive risk response that shares an opportunity for all parties involved in the risk event. Answer: B is incorrect. Transference is a negative risk event that transfers the risk ownership to a third party, such as vendor, through a contractual relationship. Answer: D is incorrect. Mitigation is a negative risk event that seeks to lower the probability and/or impact of a risk event.

NEW QUESTION: 3
During an engagement to review the financial statements of a nonissuer an accountant becomes aware of
a material departure from GAAP. If the accountant decides to modify the standard review report because
management will not revise the financial statements, the accountant should:
A. Express positive assurance on the accounting principles that conform with GAAP.
B. Express negative assurance on the accounting principles that do not conform with GAAP.
C. Disclose the departure from GAAP in a separate paragraph of the report.
D. Issue an adverse or an "except for" qualified opinion, depending on materiality.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the accountant concludes that modification of the standard report is appropriate,
the departure should be disclosed in a separate paragraph of the report.
Choice "A" is incorrect. An accountant would not express negative assurance on the accounting principles
that do not conform with GAAP in a review engagement.
Choice "C" is incorrect. An accountant would not issue an opinion in a review engagement.
Choice "D" is incorrect. An accountant would not express positive assurance (i.e., an opinion) on the
accounting principles that conform with GAAP in a review engagement.

NEW QUESTION: 4
Note: This question is part of a series of questions that present the same scenario. Each question in the series contains a unique solution that might meet the stated goals. Some question sets might have more than one correct solution, while others might not have a correct solution.
After you answer a question in this section, you will NOT be able to return to it. As a result, these questions will not appear in the review screen.
An organization uses an Active Directory Rights Management Services (AD RMS) cluster names RMS1 to protect content for a project. You uninstall AD RMS when the project is complete. You need to ensure that the protected content is still available after AD RMS is uninstalled.
Solution: You run the following Windows PowerShell command:
Set-ItemProperty -Path <protected content>:\ -Name IsDecommissioned -Value $true - EnableDecommission Does this meet the goal?
A. Yes
B. No
Answer: B


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