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ISACA IT-Risk-Fundamentals exam
  • Exam Code: IT-Risk-Fundamentals
  • Exam Name: IT Risk Fundamentals Certificate Exam
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
In which of the following situations should a company report a prior-period adjustment?
A. The scrapping of an asset prior to the end of its expected useful life.
B. The correction of a mathematical error in the calculation of prior years' depreciation.
C. A switch from the straight-line to double-declining balance method of depreciation.
D. A change in the estimated useful lives of fixed assets purchased in prior years.
Answer: B
Explanation:
Choice "b" is correct. Prior period adjustments consist of: corrections of errors in the financial statements
of prior periods, retroactive restatements required by new GAAP pronouncements, and changes from a
non-GAAP method of accounting to a GAAP method of accounting (which are corrections of errors).
Choice "a" is incorrect. This change is a change in accounting estimate. Choice "c" is incorrect. This
change is a change for one GAAP method of depreciation to another GAAP method of depreciation.
Under SFAS No. 154, it is treated as a change in accounting estimate effected by a change in accounting
principle and is handled prospectively, and not as a prior-period adjustment. Choice "d" is incorrect. This
is a business activity ordinary in nature.

NEW QUESTION: 2
The datadg disk group is defined as the default disk group for a system. Which disk group name would you specify with the vxdctl defaultdg command to clear this default?
A. nodg
B. nulldg
C. Remove
D. Delete
Answer: A

NEW QUESTION: 3
Wählen Sie für jede der folgenden Aussagen Ja aus, wenn die Aussage wahr ist. Andernfalls wählen Sie Nein. HINWEIS: Jede richtige Auswahl ist einen Punkt wert.

Answer:
Explanation:

Explanation

Azure AD join only applies to Windows 10 devices.
References:
https://docs.microsoft.com/en-us/azure/active-directory-domain-services/manage-group-policy
https://docs.microsoft.com/en-us/azure/active-directory/devices/azureadjoin-plan

NEW QUESTION: 4
Northwind Traders is evaluating purchasing the Microsoft SQL Server licenses through an Enrollment for Application Platform (EAP).
You need to explain the cost benefits of purchasing the SQL Server licenses through an EAP instead of purchasing SQL Server as an additional product in an Enterprise Enrollment.
What should you explain? (Each correct answer provides presents part of the solution, Choose all that apply.)
A. It provides additional usage rights.
B. It provides a lower cost of ownership on new licenses during the term of the enrollment.
C. It provides a higher discount for the Enterprise edition of SQL Server.
D. It reduces the upfront costs for upgrading the existing SQL Server licenses.
Answer: A,B,D

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