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  • Exam Code: IT-Risk-Fundamentals
  • Exam Name: IT Risk Fundamentals Certificate Exam
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
Hyde Corp. has three manufacturing divisions, each of which has been determined to be a reportable
segment. In 1989, Clay division had sales of $3,000,000, which was 25% of Hyde's total sales, and had
operating costs of $1,900,000, as reported to the CFO. In 1989, Hyde incurred operating costs of
$ 500,000 that were not directly traceable to any of the divisions. In addition, Hyde incurred corporate
interest expense of $300,000 in 1989. In reporting segment information, what amount should be shown as
Clay's operating profit for 1989?
A. $1,100,000
B. $975,000
C. $900,000
D. $875,000
Answer: A
Explanation:
Choice "d" is correct. $1,100,000 operating profit for clay.
Rule: Operating profit by segments is based on the measure of profit reported to the "chief operating
decision maker."
Allocations for general operating costs and interest, etc., should not be made solely for purposes of
segment disclosures.


NEW QUESTION: 2
What describes application virtualization?
A. Breaks the dependency between the application and the underlying platform
B. Increases the application and CPU utilization
C. Provides interoperability between different application versions
D. Breaks the dependency between the application interface and the processing logic
Answer: A

NEW QUESTION: 3
Which are three reasons an administrator would need to create an Organizational Group instead of using a Smart Group? (Choose three.)
A. Override Directory Services settings
B. Create regional administrator accounts
C. Assign device profiles
D. Integrate with a second LDAP forest
E. Set a different set of privacy settings
F. Assign compliance policies
Answer: B,C,F

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