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PECB ISO-9001-Lead-Auditor exam
  • Exam Code: ISO-9001-Lead-Auditor
  • Exam Name: QMS ISO 9001:2015 Lead Auditor Exam
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
A new mobile application is being developed in-house. Security reviews did not pick up any major flaws, however vulnerability scanning results show fundamental issues at the very end of the project cycle.
Which of the following security activities should also have been performed to discover vulnerabilities earlier in the lifecycle?
A. Protocol analysis
B. Risk assessment
C. Architecture review
D. Code review
Answer: D

NEW QUESTION: 2
What are two differences between SNMP traps and SNMP informs? (Choose two)
A. Informs are more reliable than traps because they require a TCP three-way handshake
B. Only traps are discarded after delivery
C. Traps are more reliable than informs because they generate PDUs from the network manager
D. Only informs provide a confirmation of receipt
E. Only informs are discarded after delivery
Answer: D,E

NEW QUESTION: 3
An entity changes its method of accounting for depreciation during the current year because it believes that the result will be reliable and more relevant information. In its financial statements for the year, how should the entity report the adjustment resulting from the change in accounting policy if the practicability criterion is met?
A. Included in the determination of profit or loss for the current period as a cumulative effect adjustment.
B. Disclosed as a separate type of depreciation expense, directly following depreciation expense for the current year.
C. Reported as an adjustment to beginning retained earnings of the earliest period presented.
D. Not disclosed in the financial statements.
Answer: C
Explanation:
Under IAS 8, Accounting Policies, Changes in Estimates and Accounting Errors, a voluntary change in accounting policy should be applied retrospectively unless any resulting adjustment that relates to prior periods is not reasonably determinable. Thus, if it is not impracticable to apply the new policy retroactively, the policy should be applied to comparative information as far back as practicable. The entity should determine the cumulative effect on the opening and closing balance sheets for the earliest period for which it is practicable to do so.

NEW QUESTION: 4
Which three actions can be performed by using the DBMS_ASSERT package to prevent SQL injection? (Choose three.)
A. Check input string length.
B. Verify an existing schema name.
C. Validate TNS connect strings.
D. Detect a wrong user.
E. Enclose string literals within double quotation marks.
F. Verify qualified SQL names.
Answer: B,E,F

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