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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 addresses corporate culture and policy development.
B. COSO is risk management system used for the protection of federal systems.
C. COSO main purpose is to help ensure fraudulent financial reporting cannot take place in an organization
D. COSO main purpose is to define a sound risk management approach within financial companies.
Answer: C
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
In which directory should you put your callout scripts on your RAC nodes?
A. $ORA_CRS_HOME/racg/usrco/
B. JORACLE_HOME/racg/usrco/
C. $ORACLE_HOME/opmn/conf/
D. $ORA_CRS_HOME/opmn/conf/
Answer: A

NEW QUESTION: 3
Which statements about One-to-One IP pool are true? (Choose two.)
A. It allows configuration of ARP replies.
B. It does not use port address translation.
C. It is used for destination NAT.
D. It allows fixed mapping of an internal address range to an external address range.
Answer: B,D

NEW QUESTION: 4
正しいテキスト
データカテゴリの使用は何ですか？
Answer:
Explanation:
objects. It means none of the fields are tracked for any of the objects. Any changes to records owned by a user are automatically followed on Chatter. To disable this feature, go to
Setup -> My Chatter Settings -> My Feeds and check the checkbox for 'Stop automatically