According to IIA guidance, which of the following is a primary component of a network security strategy?

• A.Firewall controls.
• B.Application input controls
• C.Change management controls
• D.Transmission encryption controls

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A Gantt chart:

• A.Shows the critical path for a project.
• B.Is used for determining an optimal product mix.
• C.Shows only the activities along the critical path of a network.
• D.Does not necessarily show the critical path through a network.

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The immediate goal of a theory of constraints (TOC) analysis is to:

• A.Maximize the efficiency of the entire production process.
• B.Minimize direct materials cost.
• C.Maximize contribution margin through the constraint.
• D.Smooth production flow to eliminate backup in the system.

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Return on investment ROD is a very popular measure employed to evaluate the performance of corporate segments because it incorporates all of the major ingredients of profitability revenue, cost, investment) into a single measure. Under which one of the following combination of actions regarding a segment's revenues, costs, and investment would a segment's POI always increase?

• A.Option A
• B.Option B
• C.Option C
• D.Option D

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Plantation should treat Lease A as a(n):

• A.Finance lease with an initial asset amount of US $101.400.
• B.Operating lease charging US $14,200 in rental expense and US $800 in executor costs to annual operations.
• C.Operating lease charging the present value of the yearly rental expense to annual operations.
• D.Operating lease charging US $15.000 in rental expense and US $800 in executor costs to annual operations.

Correct Answer: D

Lease a is an operating lease with a $ 15,000 annual rental expense with annual executor costs (e.g.) maintenance, insurance, and taxes of US$800 to be paid by the lessee, an
operating lease does not transfer the risks and rewards of ownership to the lease a is nothing more than a rent arrangement. Circumstances in which the risks and rewards of ownership are normally deemed to be transferred include the following the lease transfers title to the lessee, the lease has a bargain purchase option, the lease term is for the major part of the useful life of the leased asset, the present value of the minimum lease payments is at least substantially all of the asset's fair value, or the asset is usable only by the lessee without major modification. On January1, plantation partners is planning to enter as the lessee into the two lease agreements described in the opposite column each lease is noncancelable, and plantation does not receive title to either leased property during or at the end of the lease term all payments required under these agreements are due on January 1 each year.

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