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NEW QUESTION: 1
In an organization, an Information Technology security function should:
A. Be independent but report to the Information Systems function.
B. Be lead by a Chief Security Officer and report directly to the CEO.
C. Be a function within the information systems function of an organization.
D. Report directly to a specialized business unit such as legal, corporate security or insurance.
In order to offer more independence and get more attention from management, an IT security function should be independent from IT and report directly to the CEO. Having it report to a specialized business unit (e.g. legal) is not recommended as it promotes a low technology view of the function and leads people to believe that it is someone else's problem.
Source: HARE, Chris, Security management Practices CISSP Open Study Guide, version
1.0, april 1999.
NEW QUESTION: 2
A report prepared by the internal audit activity contains several observations that disclose proprietary information regarding the organization's manufacturing process. According to the International Professional Practices Framework, which of the following is the appropriate treatment for this report?
A. Distribute the report only to the board to protect disclosure.
B. Remove the observations and report verbally to senior management.
C. Require a separate non-disclosure statement from each recipient.
D. Disclose and distribute this information in a separate report.
NEW QUESTION: 3
Reference https://docs.oracle.com/cloud/latest/projectcs_gs/OAPFM/OAPFM1125357.htm#OAPFM1125357 Assignment of Supporting References Supporting references may be used to capture transaction values on journal entry lines. A supporting reference can be used on a journal entry rule set only if it's assigned a source from the event class of the journal entry rule set.
Creating Supporting References: Explained
Supporting references are used to store additional source information about a subledger journal entry at the line level.
Supporting references with balances establish subledger balances for a particular source and account for a particular combination of supporting references plus the account combination.
* If a journal line contains a supporting reference that includes two sources, Customer Type and Customer Name.
* Balances are created for the account combination, plus customer name and customer type.
Examples of how you may want to use supporting reference balances are to:
* Facilitate reconciliation back to the subledgers and source systems by tagging journal entries with transaction and reference attributes.
* Create balances by dimensions not captured in the chart of accounts.
* Reporting using dimensions not captured in the chart of accounts.
* Enrich Oracle Fusion Business Intelligence Applications reporting on subledger journals.
* Profit and loss balances by dimensions not captured in the chart of accounts Define supporting references to hold additional supporting information for detailed account balance maintenance or reconciliation and reporting requirements.