P3最も有効な質問と解答で勉強

KLO is a major quoted car rental company The company is considering publishing its first cyber risk management report AH rental bookings are made online Customers receive a booking reference number that they use to collect their cars from a convenient branch Customers enter their credit card details both so that KLO can take payment for their rental and also so that the customers can be charged automatically for late returns or damage to cars KLO's management believes that it has three key areas of cyber risk Cyber criminals may wish to make bookings using fictitious data in order to steal KLO's cars, they may wish to use customers details to identify addresses of people who are away from home so that they can burgle houses and they may wish to abuse customer credit card details KLO's Board is concerned that admitting to the nsk of stealing cars might encourage cnminals to exploit that vulnerability AJso. it is concerned that customers will be reluctant to rent cars if that would mean that their homes could be at risk of burglary while they are away The vulnerability of credit card details seems obvious and so the Board is not reluctant to admit to that.
Which TWO of the following are correct?

• A. If KLO's Board omits one of more areas of concern from the report then the independent accountant who will sign the report is unlikely to discover that omission
• B. The Board should be clear about all sensitive information that the company holds, but should also be clear about the robust controls in place to safeguard that information.
• C. Stakeholders will not care about the vulnerabilities faced by KLO provided the independent accountant can confirm that the company has sound systems in place
• D. The independent accountant who will express an opinion on the risks and controls will be unwilling to sign the report unless it contains a full account of all risks and controls
• E. The independent accountant's report on KLO's cyber risk management will refer only to those vulnerabilities that have been identified by KLO's Board

A junior sales clerk at BCD, a wholesale jewellers, received an email which appeared to be from a well known parcel delivery company informing her that a delivery had been attempted outside office hours and had consequently failed She was asked to click on a link and complete some seemingly innocent but logical questions to effect the delivery on the next day She thought no more about it but was very surprised the next month to be awarded salesperson of the month as her sales had doubled Unfortunately, on investigation it was found that this was as a result of several fraudulent orders for high-value items that had seemingly been placed by an existing customer but delivered to a new address, which turned out to be a temporary box number The existing customer's credit card had been fraudulently charged for these orders Which of the following types of cyber-attack had the sales clerk been a victim of?

• A. Malvertising
• B. Botnets
• C. Ransomware
• D. Trojan

X has just set up a small public relations company. The company is growing last and already has eight employees. X"s accountant has said she needs to make sure she has good internal controls.
X disagrees and says that there are very few issues that could cause weaknesses in internal control in her type of business.
Which THREE of the following statements are correct?

• A. Only manufacturing companies need internal controls
• B. X ill usually be working in the office so there is no risk of any fraud. Therefore, the company does not need internal controls
• C. Employees can try to circumvent internal controls
• D. The employees may feel they are not trusted if more controls are put in place
• E. internal controls could stop the company getting good new clients as it will slow down the process by having more checks in place
• F. A small business which has just started up does not need internal controls.

MNO is a hotel chain which consists of many small local hotels spread throughout Sealand and often used by business customers It has decided to undertake scenario planning to see how it might be affected by changes in the future.
Which TWO of the following scenarios would be helpful in strategic scenario planning for MNO?

• A. Climate change
• B. The growth in internet services that facilitate short-term room lets by private landlords.
• C. The increase in the use of search apps to book hotel rooms
• D. An increase in interest rates
• E. A change in local business rates for private property.

The safety guard on a piece of equipment was broken. The factory manager suspended an operator who refused to operate the equipment until it was repaired. The factory manager paid another operator a bonus for operating the damaged equipment until the safety guard could be repaired.
What does this incident say about the control environment within that factory?

• A. Employees will perceive that management does not care about health and safety risks.
• B. Management has a proportionate and considered attitude towards risk.
• C. Employees are motivated to maintain productivity.
• D. This factory's safety record is likely to be poor.
• E. Management is not particularly concerned with managing risks.