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Vendor: CIPS

Exam Code: L4M2 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
When a CPA reports on audited financial statements prepared on the cash receipts and disbursements
basis of accounting, the report should:
A. Explain why this basis of accounting is more useful for the readers of this entity's financial statements
than GAAP.
B. State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than
GAAP.
C. Include a separate explanatory paragraph that discusses the justification for, and the CPA's
concurrence with, the departure from GAAP.
D. Refer to the note in the financial statements that describes management's responsibility for the
financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A report on other comprehensive basis of accounting ("OCBOA") financial
statements should include an explanatory paragraph stating the basis, referring to the footnote that
describes it, and indicating that it is a non-GAAP basis.
Choice "A" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements does not include an evaluation of the usefulness of the basis of accounting.
Choice "B" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements makes reference to the note in the financial statements that describes the accounting basis,
not to a note describing management's responsibility.
Choice "D" is incorrect. The separate explanatory paragraph states the basis, refers to the footnote
describing it, and indicates that it is a non-GAAP basis. It does not discuss the justification for the non-
GAAP basis, nor does the CPA indicate concurrence.

NEW QUESTION: 2
ネットワークには、Active DirectoryドメインとMicrosoft Azure Active Directory(Azure AD)テナントが含まれています。
組織内のすべての10.000ユーザーにディレクトリ同期を実装します。
100個の新しいユーザーアカウントの作成を自動化します。
新しいユーザーアカウントができるだけ早くAzure ADと同期するようにする必要があります。どのコマンドを実行する必要がありますか?回答するには、回答エリアで適切なオプションを選択します。
注:正しい選択イオンはそれぞれ1ポイントの価値があります。

Answer:
Explanation:

Explanation

Azure AD Connect synchronizes Active Directory to Azure Active Directory on a schedule. The minimum time between synchronizations is 30 minutes.
If you want to synchronize changes to Active Directory without waiting for the next sync cycle, you can initiate a sync by using the Start-AdSyncSyncCycle. The Delta option synchronizes changes to Active Directory made since the last sync. The Full option synchronizes all Active Directory objects including those that have not changed.
Reference:
https://blogs.technet.microsoft.com/rmilne/2014/10/01/how-to-run-manual-dirsync-azure-active-directory-sync-u

NEW QUESTION: 3
DRAG DROP
Match the file formats according to their features.

Answer:
Explanation:


NEW QUESTION: 4
管理者は、悪意のある横方向の動きにより、ネットワーク内のトラフィックを保護する必要があることに気付きました。表示された画像に基づいて、悪意のある活動を軽減するために管理者はどのトラフィックを監視およびブロックする必要がありますか?

A. 境界トラフィック
B. 支社のトラフィック
C. 南北交通
D. 東西のトラフィック
Answer: D


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