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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
Ein Prüfungsausschuss überprüft eine jährliche IT-Risikobewertung. Welche der folgenden Begründungen ist die BESTE für die ausgewählten Prüfungen?
A. Grundlegende Geschäftsrisiken
B. Anwendungen betroffen
C. Wahrscheinlichkeit eines IT-Prozessfehlers
D. Wichtige allgemeine IT-Prozesskontrollen
Answer: A

NEW QUESTION: 3
An administrator receives the following error message when attempting to extend a volume group with an additional disk:
0516-1162 extendvg : the Physical Partition size of 256 requires the creation of 1026 partitions for hdisk2. The limitation for volume group rootvg is 1024 physical partitions per physical volume. Use the chvg command with the -t option to attempt to change the maximum Physical Partitions per Physical volume for this volume group.
While the use of the -t option may allow the administrator to successfully extend the volume group, what other effect willusing this option have?
A. The volume group would need to be varied off to apply the change.
B. Mirroring would be removed from all logical volumes within the volume group
C. The number of physical volumes allowed in the volume group will be reduced
D. The boot logical volume would be recreated.
Answer: C

NEW QUESTION: 4
The PRIMARY consideration when defining recovery time objectives (RTOs) for information assets is:
A. regulatory' requirements.
B. business requirements.
C. financial value.
D. IT resource availability.
Answer: B
Explanation:
Explanation
The criticality to business should always drive the decision. Regulatory requirements could be more flexible than business needs. The financial value of an asset could not correspond to its business value. While a consideration, IT resource availability is not a primary factor.