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NEW QUESTION: 1
Microsoft 365サブスクリプションとMicrosoft Defender Advanced Threat Protection（Microsoft Defender ATP）サブスクリプションがあります。
次の表に示すように、デバイスがMicrosoft Endpoint Managerに登録されています。

Microsoft Defender ATPとEndpoint Managerを統合します。
デバイスのMicrosoft Defender ATPリスクレベルを評価する予定です。
評価できるデバイスを特定する必要があります。
どのデバイスを特定する必要がありますか？
A. Device2およびDevice3のみ
B. Device1およびDevice3のみ
C. Device1のみ
D. Device1およびDevice2のみ
Answer: C
Explanation:
Explanation
Microsoft Defender ATP supports Windows 10, Windows Server, macOSX, and Linux D18912E1457D5D1DDCBD40AB3BF70D5D Reference:
https://docs.microsoft.com/en-us/windows/security/threat-protection/microsoft-defender-atp/evaluation-lab
https://docs.microsoft.com/en-us/windows/security/threat-protection/microsoft-defender-atp/minimumrequireme

NEW QUESTION: 2
The auditor has the most independence from the auditee in which of the following types of audits?
A. Management
B. Supplier
C. Third-party
D. First-party
Answer: C

NEW QUESTION: 3
Tamara Ogle, CFA, and Isaac Segovia, CAIA, are portfolio managers for Luca's Investment Management (Luca's). Ogle and Segovia both manage large institutional investment portfolios for Luca's and are researching portfolio optimization strategies.
Ogle and Segovia begin by researching the merits of active versus passive portfolio management. Ogle advocates a passive approach, pointing out that on a risk-adjusted basis, most managers cannot beat a passive index strategy. Segovia points out that there will always be a need for active portfolio managers because as prices deviate from fair value, active managers will bring prices back into equilibrium. They determine that Treynor-Black models permit active management within the context of normally efficient markets.
Ogle decides to implement Treynor-Black models in her practice and starts the implementation process. In conversations with her largest client's risk manager, Jim King, FRM, she is asked about separation theorem in relation to active portfolio management. She responds that separation theorem more properly relates to asset prices deviating from and gravitating toward their theoretical fair price. King next asks Ogle about the differences between the Sharpe ratio and the information ratio and the difference between the security market line (SML) and the capital market line (CML).
After reallocating her client portfolios based on using the Treynor-Black model, Ogle discusses the results with Segovia. Ogle states that she is satisfied with the current methodology, but given her preference for passive management, she is still concerned about relying on analyst's forecasts. Segovia tells Ogle that he will research methods for modifying the Treynor-Black model to account for analyst forecasts.
The information ratio for a tracking portfolio is:
A. equal to excess returns divided by the standard deviation of returns.
B. smaller when tracking error is greater.
C. expected to be zero.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The information ratio is active return divided by active risk and doesn't apply to a tracking portfolio. For a tracking portfolio, active return is zero as it is a passive portfolio with an expected return equal to that of the benchmark (index) it is designed to track. The Sharpc ratio is the slope of the CML. The covariance between the portfolio and the market divided by the variance of the market describes portfolio beta. {Study Session 18, LOS 64.m)

NEW QUESTION: 4
The publisher of a popular magazine offers a special discounted price for a 3-year subscription. At the balance sheet date, the amount that has already been collected but pertains to future periods is best referred to as:
A. Deferred subscriptions revenuea liability account
B. Earned subscriptions revenuea revenue account
C. Precollected subscriptions receivable a deferred asset account
D. Accrued subscriptions revenuean asset account
Answer: A
Explanation:
Income, which includes revenue and gains, is recognized in the income statement when an increase in future economic benefits related to an increase in an asset or a decrease in a liability can be reliably measured. Revenue is recognized reported as revenue) in the period in which the recognition criteria are met: therefore, when it is received in advance, the amount applicable to future periods is deferred. This deferral reflects the uncertainty of the reliable measurement of the future economic benefits. The uncertainty arises because the entity still must satisfy an obligation to perform in the future before it is entitled to the future economic benefits. The amount received in advance is considered a liability because it represents a present obligation arising from a past event.
Accordingly, deferred or unearned revenue is an amount that has been received but that has not met the recognition criteria for revenue.

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