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Quiz 2025 GARP 2016-FRR: Financial Risk and Regulation (FRR) Series Authoritative Valid Test Objectives
The Chief Executive Officer (CEO) of an Internet service provider (ISP) has decided to limit the company's contribution to worldwide Distributed Denial of Service (DDoS) attacks.
Which of the following should the ISP implement? (Select TWO).
A. Block traffic from the ISP's networks destined for blacklisted IPs.
B. Prevent the ISP's customers from querying DNS servers other than those hosted by the ISP.
C. Block traffic with an IP source not allocated to customers from exiting the ISP's network.
D. Notify customers when services they run are involved in an attack.
E. Scan the ISP's customer networks using an up-to-date vulnerability scanner.
Answer: C,D
Explanation:
Since DDOS attacks can originate from nay different devices and thus makes it harder to defend against, one way to limit the company's contribution to DDOS attacks is to notify customers about any DDOS attack when they run services that are under attack. The company can also block IP sources that are not allocated to customers from the existing SIP's network.
プロジェクトマネージャーが進行中のプロジェクトに参加します。毎週のステータスミーティング中に、チームはプロジェクトマネージャーに、プロジェクトプランがクロージングフェーズ中に品質保証が実行されることを示していることを通知します。プロジェクトマネージャーはどうすればよいですか。
A. 現在の品質保証計画を続行し、プロジェクトが予定どおりに予算どおりに完了するようにします。
B. 品質保証を使用してプロジェクトチームのパフォーマンスを測定する
C. 品質保証活動を再検討し、各成果物の完了時にプロジェクト計画を更新する
D. プロジェクトのライフサイクルを通じて定期的に品質保証を実行します
Answer: A
What is the tax expense that would have been reported on Lally's income statement for the year ended December 31 Year 1?
A. US $1.528.000 C US $1.600.000
D US $1,568,000
B. US $1,560,000
Answer: B
Explanation:
Tax expense tax income) equals the sum of current tax expense current tax income) and deferred tax expense deferred tax income). Current tax expense equals taxes paid or payable, and deferred tax expense equals the change in the entity's deferred tax assets and liabilities. Because US $100,000 of interest income and US $80,UOn of rental income are not subject to tax in Year 1. taxable profit is US $3,820,000, and current tax expense is I I $1.528.000. Deferred tax expense equals the deferred tax liability US $51 1.000 40% = US $32,000) at year end, assuming no deferred tax asset or liability balances existed at the beginning of the year. Hence tax expense is US$1.560.000$1.528.000 + $32,000).
The following relates to Lally PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 included rent income of US $80,000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.
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