Which of the Following Has the Responsibility to Ensure the Security

question 32

Multiple Choice

Which of the following has the responsibility to ensure the security of all IT resources?

• A) steering committee
• B) security officer
• C) CIO
• D) systems development manager

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Definitions:

Consolidated

Referring to the financial statements that combine the financial information of a parent company with its subsidiaries to present as a single entity.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board for global use.

AFS-Debt Securities

Available-For-Sale Debt Securities are debt investments not classified as held-to-maturity or trading securities and can be sold before maturity.

Impairment Losses

Financial losses recognized when the carrying amount of an asset exceeds its recoverable amount, leading to a downward adjustment in its valuation.