Which of the Following Set of Guidelines Places Emphasis on the Rationale

question 12

Multiple Choice

Which of the following set of guidelines places emphasis on the rationale for establishing a security policy and is a product of the U.S. National Research Council?

• A)COBIT
• B)GMITS
• C)GASSP
• D)ISF Standard of Good Practice

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Definitions:

Common Fixed Costs

Costs that do not change in total regardless of changes in the level of activity or volume of output and are shared among multiple products or departments.

Accounting Records

Documents and books that systematically record all financial transactions of an entity, providing a foundation for financial statements and tax returns.

Cost-Plus Transfer

Cost-plus transfer refers to a pricing method where the selling price of a product is determined by adding a fixed profit margin to the total cost of production or procurement.

Market-Price Transfer

The practice of setting the price for goods or services sold between divisions within the same company based on the current market price.