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NEW QUESTION: 1
What data is stored in the BE-D5 node?
A. It stores the aliases and NSR data.
B. It stores ONLY subscriber data.
C. It stores the subscriber data and NSR data.
D. It stores the aliases AND the subscriber data.
Answer: B

NEW QUESTION: 2
IS監査活動に優先順位を付ける際に、最も重要な考慮事項は次のうちどれですか。
A. ビジネス機能のためのITプロセスの重要性
B. 監査手順の複雑さのレベル
C. 監査中のプロセス所有者の可用性
D. タスクに必要な監査チームメンバーの数
Answer: A

NEW QUESTION: 3
On 31 October 20X3:
* A company expected to agree a foreign currency transaction in January 20X4 for settlement on 31 March 20X4.
* The company hedged the currency risk using a forward contract at nil cost for settlement on 31 March 20X4.
* The transaction was correctly treated as a cash flow hedge in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
On 31 December 20X3, the financial year end, the fair value of the forward contract was $10,000 (asset).
How should the increase in the fair value of the forward contract be treated within the financial statements for the year ended 31 December 20X3?
A. A $10,000 profit will be recognised within other comprehensive income.
B. A $10,000 profit will be recognised within the Income Statement.
C. Not recognised in 20X3 as the forward contract is not settled until after the year end.
D. Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.
Answer: A

NEW QUESTION: 4
Which protocol operates at the network layer and provides for full point-to-point encryption of all communications and transmissions?
A. IPSec
B. VPN
C. SSL
D. TLS
Answer: A
Explanation:
Explanation
IPSec is a protocol for encrypting and authenticating packets during transmission between two parties and can involve any type of device, application, or service. The protocol performs both the authentication and negotiation of security policies between the two parties at the start of the connection and then maintains these policies throughout the lifetime of the connection. TLS operates at the application layer, not the network layer, and is widely used to secure communications between two parties. SSL is similar to TLS but has been deprecated. Although a VPN allows a secure channel for communications into a private network from an outside location, it's not a protocol.