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NEW QUESTION: 1
Which of the following uses a single connector to deliver both video and audio?
A. Serial
B. DVI
C. VGA
D. HDMI
Answer: D

NEW QUESTION: 2
Which of the following is the MOST important aspect relating to employee termination?
A. The appropriate company staff are notified about the termination.
B. Company property provided to the employee has been returned.
C. The details of employee have been removed from active payroll files.
D. User ID and passwords of the employee have been deleted.
Answer: A
Explanation:
Even though Logical access to information by a terminated employee is possible if
the ID and password of the terminated employee has not been deleted this is only one part of the
termination procedures. If user ID is not disabled or deleted, it could be possible for the employee
without physical access to visit the companies networks remotely and gain access to the
information.
Please note that this can also be seen in a different way: the most important thing to do could also
be to inform others of the person's termination, because even if user ID's and passwords are
deleted, a terminated individual could simply socially engineer their way back in by calling an
individual he/she used to work with and ask them for access. He could intrude on the facility or use
other weaknesses to gain access to information after he has been terminated.
By notifying the appropriate company staff about the termination, they would in turn intitiate
account termination, ask the employee to return company property, and all credentials would be
withdrawn for the individual concerned. This answer is more complete than simply disabling
account.
It seems harsh and cold when this actually takes place , but too many companies have been hurt
by vengeful employees who have lashed out at the company when their positions were revoked
for one reason or another. If an employee is disgruntled in any way, or the termination is
unfriendly, that employee's accounts should be disabled right away, and all passwords on all
systems changed.
For your exam you should know the information below:
Employee Termination Processes
Employees join and leave organizations every day. The reasons vary widely, due to
retirement,reduction in force, layoffs, termination with or without cause, relocation to another city,
careeropportunities with other employers, or involuntary transfers. Terminations may be friendly or
unfriendly and will need different levels of care as a result.
Friendly Terminations
Regular termination is when there is little or no evidence or reason to believe that the termination
is not agreeable to both the company and the employee. A standard set of procedures, typically
maintained by the human resources department, governs the dismissal of the terminated
employee to ensure that company property is returned, and all access is removed. These
procedures may include exit interviews and return of keys, identification cards, badges, tokens,
and cryptographic keys. Other property, such as laptops, cable locks, credit cards, and phone
cards, are also collected. The user manager notifies the security department of the termination to
ensure that access is revoked for all platforms and facilities. Some facilities choose to immediately
delete the accounts, while others choose to disable the accounts for a policy defined period, for
example, 30 days, to account for changes or extensions in the final termination date. The
termination process should include a conversation with the departing associate about their
continued responsibility for confidentiality of information.
Unfriendly Terminations
Unfriendly terminations may occur when the individual is fired, involuntarily transferred, laid off,or
when the organization has reason to believe that the individual has the means and intention to
potentially cause harm to the system. Individuals with technical skills and higher levels of access,
such as the systems administrators, computer programmers, database administrators, or any
individual with elevated privileges, may present higher risk to the environment. These individuals
could alter files, plant logic bombs to create system file damage at a future date, or remove
sensitive information. Other disgruntled users could enter erroneous data into the system that may
not be discovered for several months. In these situations, immediate termination of systems
access is warranted at the time of termination or prior to notifying the employee of the termination.
Managing the people aspect of security, from pre-employment to postemployment, is critical to
ensure that trustworthy, competent resources are employed to further the business objectives that
will protect company information. Each of these actions contributes to preventive, detective, or
corrective personnel controls.
The following answers are incorrect:
The other options are less important.
Following reference(s) were/was used to create this question:
CISA review manual 2014 Page number 99
Harris, Shon (2012-10-18). CISSP All-in-One Exam Guide, 6th Edition (p. 129). McGraw-Hill.
Kindle Edition.

NEW QUESTION: 3
Which of the following is the BEST way to detect potentially fraudulent purchases where an employee can approve a receipt of an item or service that the employee also procured?
A. Require staff training on entering purchase orders into the enterprise resource planning (ERP) system.
B. Require trial invoices can only be paid when matched with purchase orders.
C. Require purchase orders to originate from the same individual with designated authority.
D. Require receipts to be entered against purchase orders by someone other than the buyer.
Answer: D

NEW QUESTION: 4
On 1 January 2012, Sigma Ltd purchased a non-current asset for cash of $100,000 and received a grant of $20,000 towards the cost of the asset. Sigma Ltd's accounting policy is to treat the grant as deferred income. The asset has a useful life of 5 years.
What will be the accounting entries to record the asset and the grant in the year ended 31 December 2012?
A. DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000
B. DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Deferred income at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
C. DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Equity reserve at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
D. DebitCredit Non-current asset at 1 January 2012$100,000 Depreciation expense at 31 December 2012$20,000 Deferred income at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
Answer: B