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NEW QUESTION: 1
Which approach to a security program ensures people responsible for protecting the company's assets are DRIVING the program?
A. The Delphi approach
B. The bottom-up approach
C. The technology approach
D. The top-down approach
Answer: D
Explanation:
A security program should use a top-down approach, meaning that the initiation,
support, and direction come from top management; work their way through middle management;
and then reach staff members.
In contrast, a bottom-up approach refers to a situation in which staff members (usually IT ) try to
develop a security program without getting proper management support and direction. A bottom-
up approach is commonly less effective, not broad enough to address all security risks, and
doomed to fail.
A top-down approach makes sure the people actually responsible for protecting the company's
assets (senior management) are driving the program.
The following are incorrect answers:
The Delphi approach is incorrect as this is for a brainstorming technique.
The bottom-up approach is also incorrect as this approach would be if the IT department tried to
develop a security program without proper support from upper management.
The technology approach is also incorrect as it does not fit into the category of best answer.
Reference(s) used for this question:
Harris, Shon (2012-10-18). CISSP All-in-One Exam Guide, 6th Edition (p. 63). McGraw-Hill. Kindle
Edition.

NEW QUESTION: 2



A. Option A
B. Option B
C. Option C
D. Option D
Answer: C

NEW QUESTION: 3
On 31 October 20X3:
* A company expected to agree a foreign currency transaction in January 20X4 for settlement on 31 March 20X4.
* The company hedged the currency risk using a forward contract at nil cost for settlement on 31 March 20X4.
* The transaction was correctly treated as a cash flow hedge in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
On 31 December 20X3, the financial year end, the fair value of the forward contract was $10,000 (asset).
How should the increase in the fair value of the forward contract be treated within the financial statements for the year ended 31 December 20X3?
A. A $10,000 profit will be recognised within other comprehensive income.
B. Not recognised in 20X3 as the forward contract is not settled until after the year end.
C. A $10,000 profit will be recognised within the Income Statement.
D. Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.
Answer: A