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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 technology approach
B. The top-down approach
C. The bottom-up approach
D. The Delphi approach
Answer: B
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 C
B. Option A
C. Option B
D. Option D
Answer: A

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. Not recognised in 20X3 as the forward contract is not settled until after the year end.
B. Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.
C. A $10,000 profit will be recognised within other comprehensive income.
D. A $10,000 profit will be recognised within the Income Statement.
Answer: C