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NEW QUESTION: 1
内部使用のみの財務諸表の収益が過去に操作された場合、内部監査人は次のうちどれに焦点を当てるでしょうか？
A. 過去の実績を考慮して、会計上の見積もりが妥当かどうか。
B. 中間期末の買掛金の適切な見越し。
C. 収益認識のタイミングと在庫の評価。
D. 財務諸表に重大な影響を与える会計原則の変更があったかどうか。
Answer: C

NEW QUESTION: 2
In the Bell-LaPadula model, the Star-property is also called:
A. The confidentiality property
B. The tranquility property
C. The simple security property
D. The confinement property
Answer: D
Explanation:
The Bell-LaPadula model focuses on data confidentiality and access to classified information, in contrast to the Biba Integrity Model which describes rules for the protection of data integrity. In this formal model, the entities in an information system are divided into subjects and objects. The notion of a "secure state" is defined, and it is proven that each state transition preserves security by moving from secure state to secure state, thereby proving that the system satisfies the security objectives of the model. The Bell-LaPadula model is built on the concept of a state machine with a set of allowable states in a system. The transition from one state to another state is defined by transition functions. A system state is defined to be "secure" if the only permitted access modes of subjects to objects are in accordance with a security policy. To determine whether a specific access mode is allowed, the clearance of a subject is compared to the classification of the object (more precisely, to the combination of classification and set of compartments, making up the security level) to determine if the subject is authorized for the specific access mode. The clearance/classification scheme is expressed in terms of a lattice. The model defines two mandatory access control (MAC) rules and one discretionary access control (DAC) rule with three security properties: The Simple Security Property - a subject at a given security level may not read an object at a higher security level (no read-up). The *-property (read "star"-property) - a subject at a given security level must not write to any object at a lower security level (no write-down). The *-property is also known as the Confinement property. The Discretionary Security Property - use an access control matrix to specify the discretionary access control. The transfer of information from a high-sensitivity document to a lower-sensitivity document may happen in the Bell-LaPadula model via the concept of trusted subjects. Trusted Subjects are not restricted by the *-property. Untrusted subjects are. Trusted Subjects must be shown to be trustworthy with regard to the security policy. This security model is directed toward access control and is characterized by the phrase: "no read up, no write down." Compare the Biba model, the Clark-Wilson model and the Chinese Wall.
With Bell-LaPadula, users can create content only at or above their own security level (i.e. secret researchers can create secret or top-secret files but may not create public files; no write-down). Conversely, users can view content only at or below their own security level (i.e. secret researchers can view public or secret files, but may not view top-secret files; no read-up). Strong * Property The Strong * Property is an alternative to the *-Property in which subjects may write to objects with only a matching security level. Thus, the write-up operation permitted in the usual *-Property is not present, only a write-to-same level operation. The Strong * Property is usually discussed in the context of multilevel database management systems and is motivated by integrity concerns. Tranquility principle The tranquility principle of the Bell-LaPadula model states that the classification of a subject or object does not change while it is being referenced. There are two forms to the tranquility principle: the "principle of strong tranquility" states that security levels do not change during the normal operation of the system and the "principle of weak tranquility" states that security levels do not change in a way that violates the rules of a given security policy. Another interpretation of the tranquility principles is that they both apply only to the period of time during which an operation involving an object or subject is occurring. That is, the strong tranquility principle means that an object's security level/label will not change during an operation (such as read or write); the weak tranquility principle means that an object's security level/label may change in a way that does not violate the security policy during an operation.
Reference(s) used for this question: http://en.wikipedia.org/wiki/Biba_Model http://en.wikipedia.org/wiki/Mandatory_access_control http://en.wikipedia.org/wiki/Discretionary_access_control http://en.wikipedia.org/wiki/Clark-Wilson_model http://en.wikipedia.org/wiki/Brewer_and_Nash_model

NEW QUESTION: 3
Your client wants to forecast cash activities to improve their rate of return. AP Cash Forecasting does NOT:
A. create an electronic table that will be sent to the banking institution
B. consolidate open vouchers from the A/P Ledger table
C. summarize information by business unit, company, due date, and currency
D. update the Cash Summarization table with the new information
E. delete existing records in the Cash Summarization table with the cash type you specify in a processing option
Answer: A
Explanation:
Explanation/Reference:
Explanation: