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ISACA Reliable CISA-KR Exam Pdf | CISA-KR Valid Exam Cost & CISA-KR Reliable Braindumps Files - FreeTorrent

CISA-KR

Exam Code: CISA-KR

Exam Name: Certified Information Systems Auditor (CISA Korean Version)

Version: V22.75

Q & A: 580 Questions and Answers

CISA-KR Free Demo download

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NEW QUESTION: 1
You have a job that you want to cancel. It is a streaming pipeline, and you want to ensure that any data that is in-flight is processed and written to the output. Which of the following commands can you use on the Dataflow monitoring console to stop the pipeline job?
A. Drain
B. Finish
C. Stop
D. Cancel
Answer: A
Explanation:
Explanation
Using the Drain option to stop your job tells the Dataflow service to finish your job in its current state. Your job will immediately stop ingesting new data from input sources, but the Dataflow service will preserve any existing resources (such as worker instances) to finish processing and writing any buffered data in your pipeline.
Reference: https://cloud.google.com/dataflow/pipelines/stopping-a-pipeline

NEW QUESTION: 2
Which of the following commands is used to update the list of available packages when using dpkg based package management?
A. apt-cache upgrade
B. apt-get update
C. apt-get refresh
D. apt-cache update
E. apt-get upgrade
Answer: B

NEW QUESTION: 3
A company that is hiring a penetration tester wants to exclude social engineering from the list of authorized activities.
Which of the following documents should include these details?
A. Service level agreement
B. Master service agreement
C. Rules of engagement
D. Memorandum of understanding
E. Acceptable use policy
Answer: C

NEW QUESTION: 4
On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to
discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would
be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its
carrying amount in 20X3. Maxy's effective tax rate is 30%.
In its 20X2 income statement, what amount should Maxy report as loss from discontinued operations?
A. $1,190,000
B. $1,400,000
C. $980,000
D. $1,700,000
Answer: A
Explanation:
Choice "b" is correct. Since the fair value of Alpha's facilities was $300,000 less than its carrying value,
there has been an impairment loss, and that loss should be recognized in 20X2. That $300,000
impairment loss plus the $1,400,000 20X2 operating loss would be recognized in 20X2 net of tax. The
total loss would be $1,700,000 * 70% (100% - 30%) or $1,190,000. Choice "a" is incorrect. It includes the
2 0X2 operating loss of $1,400,000 but not the $300,000 impairment loss but does report the 20X2
operating loss net of tax. Choice "c" is incorrect. It includes the 20X2 operating loss of $1,400,000, but not
the $300,000 impairment loss, and reports the 20X2 operating loss gross of tax and not net of tax. Choice
"d" is incorrect. It reports the 20X2 loss from discontinued operations gross of tax and not net of tax.

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