RTPM-001 Practice Questions

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NEW QUESTION: 1
8 월 1 일 Jones는 5 년 동안 Smith에게 재산을 임대했습니다. 매년 미화 20,000 달러의 임대료는 매년 말에 지불합니다. 임대 기간 종료시 예상 잔존 가치는 US $ 10,000입니다. Jones의 암시 적 이자율은 12 %입니다. 존스의 재산 비용은 미화 50,000 달러로 임대 일의 공정 가치입니다. 5 기간 동안의 일반적인 연금의 현재 가치는 3.605입니다. 5 개의 기간이 끝날 때 I의 현재 가치는 .567입니다. 임대 시작시 기록 된 총 투자는 다음과 같습니다.
A. US $ 100,000
B. US $ 72.100
C. US $ 90.000
D. US $ 110,000
Answer: D
Explanation:
For a finance lease, the lesser should record the gross investment in the lease at the undiscounted sum of the minimum payments the total of the lessee's required payments, excluding contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser and any guaranteed residual value) and any Unguaranteed residual value. The gross investment is the same regardless of whether any residual value is guaranteed. The five periodic payments of US $20,000 equal US $100,000. The expected residual value including guaranteed and unguaranteed portions equals US $10,000. The gross investment should be US $110,000$100,000 + $10,000).

NEW QUESTION: 2
The company decides to release the application without remediating the high-risk vulnerabilities. Which of the following is the MOST likely reason for the company to release the application?
A. The company lacks a risk management process
B. The company has a high risk tolerance
C. The company lacks the tools to perform a vulnerability assessment
D. The company does not believe the security vulnerabilities to be real
Answer: B

NEW QUESTION: 3
IIA 지침에 따르면 다음 중 어느 것이 사실입니까?
A. 프레임 워크의 전반적인 초점은 모든 중요한 IT 응용 프로그램의 중요한 제어에 있습니다.
B. IT 프로세스의 위험은 개별 제어를 통해 가장 잘 완화됩니다.
C. IT 위험 및 관련 통제는 운영 방식이며 상향식 접근 방식을 통해 가장 잘 식별됩니다.
D. 제어 프로세스 위험은 IT 환경의 여러 계층에서 발견됩니다.
Answer: D