An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two.
Which of the following could be the reason for the decline in the net profit margin for year two?
A. Cost of sales increased relative to sales.
B. Total sales increased relative to expenses.
C. The organization had a higher dividend payout rate in year two.
D. The government increased the corporate tax rate.
An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order to quickly recover operational capability in the event of a disaster.
Which of the following best describes this approach to disaster recovery planning?
A. Cold recovery plan.
B. Outsourced recovery plan.
C. Storage area network recovery plan.
D. Hot recovery plan.
Which of the following IT professionals is responsible for providing maintenance to switches and routers to keep IT systems running as intended?
A. Data center operations manager.
B. Response and support team.
C. Database administrator.
D. Network administrator.
Which of the following is an example of a physical control designed to prevent security breaches?
A. Preventing database administrators from initiating program changes.
B. Blocking technicians from getting into the network room.
C. Restricting system programmers' access to database facilities.
D. Using encryption for data transmitted over the public internet.
A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents.
Which of the following should the organization ensure in exchange for the employees' consent?
A. That those employees who do not consent to MDM software cannot have an email account.
B. That personal data on the device cannot be accessed and deleted by system administrators.
C. That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them.
D. That employee consent includes appropriate waivers regarding potential breaches to their privacy.
Which of following best demonstrates the application of the cost principle?
A. A company reports trading and investment securities at their market cost.
B. A building purchased last year for $1 million is currently worth $1.2 million, but the company still reports the building at $1 million.
C. A building purchased last year for $1 million is currently worth $1.2 million, and the company adjusts the records to reflect the current value.
D. A company reports assets at either historical or fair value, depending which is closer to market value.
An internal auditor for a pharmaceutical company is planning a cybersecurity audit and conducting a risk assessment.
Which of the following would be considered the most significant cyber threat to the organization?
A. Cybercriminals hacking into the organization's time and expense system to collect employee personal data.
B. Hackers breaching the organization's network to access research and development reports.
C. A denial-of-service attack that prevents access to the organization's website.
D. A hacker accessing the financial information of the company.
Which of the following practices circumvents administrative restrictions on smart devices, thereby increasing data security risks?
A. Rooting.
B. Eavesdropping.
C. Man in the middle.
D. Session hijacking.
Which component of an organization's cybersecurity risk assessment framework would allow management to implement user controls based on a user's role?
A. Prompt response and remediation policy.
B. Inventory of information assets.
C. Information access management.
D. Standard security configurations.
A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager.
Which of the following organizational structures does this situation represent?
A. Functional departmentalization.
B. Product departmentalization.
C. Matrix organization.
D. Divisional organization.
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