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  • Exam Number/Code : IT-Risk-Fundamentals
  • Exam Name : IT Risk Fundamentals Certificate Exam
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
What is the network address for the 10.13.147.100/19 host?
A. 10.13.100.0
B. 10.13.147.0
C. 10.13.128.0
D. 10.13.0.0
Answer: C

NEW QUESTION: 2
What is the operation that is not allowed when installing Huawei IPC?
A. The gun is equipped with a shield for outdoor use.
B. Excessive cut of the tail line
C. Equipment grounding
D. The device is within 45° of the lightning rod
Answer: B

NEW QUESTION: 3
An enterprise changes its method of accounting for depreciation during the current year because it believes that the result will be a more appropriate presentation in the financial statements. In its income statement for the year, how should the enterprise report the adjustment resulting from the change in accounting policy if all relevant amounts are practicably determinable?
A. Disclosed as a separate type of depreciation expense, directly following depreciation expense for the current year
B. Not disclosed in the financial statements
C. Included in the determination of profit or loss for the current period
D. Reported as an adjustment to beginning retained earnings for the first period presented
Answer: D
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.

NEW QUESTION: 4
Which statement are true about SAN zoning? (Select two)
A. It simplifies multi-vendor switch integration
B. It controls SAN access at port or device level
C. It sets up barrier between different operating system environments
D. it isolates the LUNs within the SAN
E. It controls fabric merges
Answer: B,C

 

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