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2024 Reliable CISA Test Tutorial - CISA Training Pdf, Valid Real Certified Information Systems Auditor Exam - FreeTorrent

CISA

Exam Code: CISA

Exam Name: Certified Information Systems Auditor

Version: V22.75

Q & A: 580 Questions and Answers

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NEW QUESTION: 1
Which two actions must be performed when planning an online microcode exchange on an HUS VM? (Choose two.)
A. Save the contents of the shared memory to the SVP hard disk.
B. Confirm that the microprocessors are less than 50 percent busy.
C. Force production host data paths to failover to the alternate paths.
D. Verify the subsystem status is normal using the maintenance screen.
Answer: B,D

NEW QUESTION: 2
You have a class named Truck that inherits from a base class named Vehicle. The Vehicle class includes a protected method named brake ().
How should you call the Truck class implementation of the brake () method?
A. Truck. brake ();
B. Vehicle. brake ();
C. This. brake ();
D. Base. brake();
Answer: C

NEW QUESTION: 3
If an accounting change has no material effect on the financial statements in the current year, but the
change is reasonably certain to have a material effect in later years, the change should be:
A. Disclosed in the notes to the financial statements and referred to in the auditor's report for the current
year.
B. Treated as a subsequent event.
C. Treated as a consistency modification in the auditor's report for the current year.
D. Disclosed in the notes to the financial statements of the current year.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If an accounting change does not have a material effect on the FS of the current
year, it will be disclosed in the notes to the FS for the current year, but no modification of the auditor's
report is necessary.
Choices "A" and "C" are incorrect. If the change in accounting principle were material for the current year,
it would be treated as a consistency modification in the auditor's report for the current year. Since there is
no material effect in the current year, no modification to the auditor's report is required.
Choice "D" is incorrect. A change in accounting principle is not a "subsequent event."

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