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NEW QUESTION: 1
CobiT was developed from the COSO framework. Which of the choices below best describe the COSO's main objectives and purpose?
A. COSO main purpose is to define a sound risk management approach within financial companies.
B. COSO addresses corporate culture and policy development.
C. COSO is risk management system used for the protection of federal systems.
D. COSO main purpose is to help ensure fraudulent financial reporting cannot take place in an organization
Answer: D
Explanation:
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)2 was formed in 1985 to sponsor the National Commission on Fraudulent Financial Reporting, which studied factors that lead to fraudulent financial reporting and produced recommendations for public companies, their auditors, the Securities Exchange Commission, and other regulators. COSO identifies five areas of internal control necessary to meet the financial reporting and disclosure objectives.
These include:
(1)
control environment,
(2)
risk assessment,
(3)
control activities,
(4)
information and communication, and
(5)
monitoring.
The COSO internal control model has been adopted as a framework by some organizations working toward Sarbanes-Oxley Section 404 compliance.
COSO deals more at the strategic level, while CobiT focuses more at the operational level. CobiT is a way to meet many of the COSO objectives, but only from the IT perspective. COSO deals with non-IT items also, as in company culture, financial accounting principles, board
of director responsibility, and internal communication structures.
Its main purpose is to help ensure fraudulent financial reporting cannot take place in an
organization.
COBIT
Control Objectives for Information and related Technology (COBIT)4 is published by the IT
Governance Institute and integrates the following IT and risk frameworks:
CobiT 4.1
Val IT 2.0
Risk IT
IT Assurance Framework (ITAF)
Business Model for Information Security (BMIS)
The COBIT framework examines the effectiveness, efficiency, confidentiality, integrity, availability,
compliance, and reliability aspects of the high-level control objectives. The framework provides an
overall structure for information technology control and includes control objectives that can be
utilized to determine effective security control objectives that are driven from the business needs.
The Information Systems Audit and Control Association (ISACA) dedicates numerous resources to
the support and understanding of COBIT.
The following answers are incorrect:
COSO main purpose if to define a sound risk management approach within financial companies.
COSO addresses corporate culture and policy development.
COSO is risk management system used for the protection of federal systems.
The following reference(s) were/was used to create this question:
Hernandez CISSP, Steven (2012-12-21). Official (ISC)2 Guide to the CISSP CBK, Third Edition
((ISC)2 Press) (Kindle Locations 9791-9800). Auerbach Publications. Kindle Edition.
NEW QUESTION: 2
ある利害関係者は、隔週で予定されている利害関係者会議を定期的に欠席しています。プロジェクトマネージャーは最初に何をすべきですか？
A. 利害関係者の関与評価マトリックスを確認して、利害関係者の関与レベルを理解します。
B. 利害関係者と会って、会議に出席できなかったことについて話し合います。
C. 隔週の会議の記録を開始し、記録を対象のすべての参加者と共有します
D. プロジェクトスポンサーに利害関係者に介入するよう依頼する
Answer: B
NEW QUESTION: 3
What component can IBM Case Foundation be integrated with to perform what-if scenarios that would assist in streamlining business processes?
A. IBM FileNet Case Monitor
B. IBM Business Process Framework
C. IBM FileNet Case Analyzer
D. IBM FileNet Process Simulator
Answer: D
Explanation:
Explanation/Reference:
Reference: http://www.ibm.com/support/knowledgecenter/en/SSNW2F_5.2.0/com.ibm.p8.planprepare.doc/ p8ppi246.htm