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NEW QUESTION: 1
Which of the following statements pertaining to the Trusted Computer System Evaluation Criteria (TCSEC) is incorrect?
A. The Orange book does not cover networks and communications.
B. Data base management systems are not covered by the TCSEC.
C. With TCSEC, functionality and assurance are evaluated separately.
D. TCSEC provides a means to evaluate the trustworthiness of an information system.
Answer: C
Explanation:
TCSEC does not separate functionality and assurance from evaluation. It makes them a combined criteria. Just to remember, The Trusted Computer System Evaluation Criteria (TCSEC) is a collection of criteria used to grade or rate the security offered by a computer system product. The TCSEC is sometimes referred to as "the Orange Book" because of its orange cover (Orange Book deals with networks and communications). The current version is dated 1985 (DOD 5200.28-STD, Library No.S225,711) The TCSEC, its interpretations and guidelines all have different color covers, and are sometimes known as the "Rainbow Series". Database management is also covered in TCSEC.
The Orange Book is used to evaluate whether a product contains the security properties the vendor claims it does and whether the product is appropriate for a specific application or function. The Orange Book is used to review the functionality, effectiveness, and assurance of a product during its evaluation, and it uses classes that were devised to address typical patterns of security requirements.
- Shon Harris, "CISSP All-in-One Exam Guide", 3rd Ed, p 302.

NEW QUESTION: 2
The process that examines risks to determine how likely they are to occur and how severely they will impact the organization if they do occur is:
A. Risk Response
B. Risk Mitigation
C. Risk Assessment
D. Risk Appetite
Answer: C

NEW QUESTION: 3
During the 10-year life of the asset, the entity will report as deferred tax an amount that:
A. Decreases and then increases.
B. Increases steadily for the 10 years.
C. Is constant.
D. Increases and then decreases.
Answer: D
Explanation:
The cumulative deferred tax increases, peaks, and then decreases to zero over the life of the asset. In the early years, the asset is depreciated more quickly for tax purposes than for financial reporting purposes. This temporary difference reverses in later years. Hence, in the early years, actual taxes payable will be less than tax expense reported in the financial statements and a deferred tax liability will be recognized. By the end of the asset's useful life, cumulative actual taxes paid will equal cumulative reported tax expense, so the deferred tax balance will be zero. An entity has purchased an asset with a 10-y.'ar useful life. It will use an accelerated depreciation method for determining taxable profit or tax loss. For determining accounting profit, it will use straight-line depreciation.