AICPA CPA Regulation Exam Prep
CPA Regulation (Page 6 )

• Active-active routers: Provide redundant Internet connections/devices. Both can operate, so traffic can fail over or be load-balanced.
• Active-active firewalls: Avoid a single firewall becoming a failure point while maintaining security inspection.
• Load balancers: Distribute requests across multiple web servers. If one server fails, traffic can go to the other.
• Redundant power supplies: A server with separate power supplies should connect to independent power sources or circuits.
• UPS A and UPS B: Provide backup power and redundancy. Ideally, each power supply is connected to a different UPS.
• SONET ring: A ring topology provides alternate paths if a fiber link or segment fails.

• To identify the number of errors: select Column quality. It shows the percentage and count of Valid, Error, and Empty values for each column.
• To resolve errors: use the appropriate error transformation:

• A: Describes an update-set conflict, not a Dictionary Override.
• B: Describes a configuration item or change concept.
• C: Describes an approval or workflow activity.

• Insert is used when you are creating a new record. It saves the record to the table and then leaves the form.
• Update is used when editing an existing record. It saves the modifications and then leaves the form.

• Required response and resolution times
• Availability or uptime targets
• Performance standards
• Support obligations
• Remedies or penalties for failing to meet the terms

• SOW (Statement of Work): Defines the project’s scope, tasks, deliverables, and schedule.
• MOA (Memorandum of Agreement): Describes agreed responsibilities between parties, often for a specific activity.
• MOU (Memorandum of Understanding): Records a mutual understanding or intention, usually less formal than a contract.

• Due diligence: Investigating and evaluating a third party before entering into or continuing a business relationship.
• Attestation: An independent party provides assurance about an organization’s claims or controls. A SOC 2 examination is an example of an attestation engagement, but the analyst requesting and reviewing the report is performing due diligence.
• Internal audit: Reviews the organization’s own internal controls.
• Penetration testing: Actively tests systems for exploitable vulnerabilities.

• Installing software
• Applying configuration changes
• Calling PowerShell scripts
• Running setup or customization commands

cmd 
powershell.exe -ExecutionPolicy Bypass -File C:\Scripts\ConfigureVM.ps1

• GPO logon script: Runs only when a user logs on and depends on domain/GPO processing.
• GPO startup script: Runs during startup, but requires the VM to be domain joined and receives the applicable GPO.
• Place scripts in a VHD: Merely makes the scripts available; it does not automatically execute them.

• Complete MFA, or
• Securely change their password

• Identity Protection: evaluates user and sign-in risk and can trigger remediation.
• Privileged Identity Management (PIM): manages temporary, just-in-time access to privileged roles; it does not automatically require password changes for risky sign-ins.

• ?? ?? ?? ??
• ?? NFS ?? SMB ?? ??
• ?? ???? ???
• ?? IP ??? ???? ?? ???
• ??? ?? ???? ?????

• B: ????? NFS ? Snowball Edge? ?? ?? ? AWS? ?? ? S3
• D: ????? NFS ? ????/Direct Connect ? File Gateway ? S3

1. The specific table — for example, incident
2. The parent table — for example, task
3. The wildcard table — *, which applies broadly

• Accept: Acknowledging the risk and choosing not to take additional action.
• Transfer: Shifting the risk or financial consequences to another party, such as an insurer.
• Mitigate: Reducing the likelihood or impact through controls, such as patching or access restrictions.
• Avoid: Eliminating the activity that creates the risk.

• Act as the default gateway for devices in that VLAN
• Route traffic between different VLANs
• Provide management access to the switch

text 
interface vlan 10 
 ip address 192.168.10.1 255.255.255.0

• A — Improved management of storage space: Correct.

• B — Improved supplier relationships: Correct.

• C — Improved pricing decisions: Correct.

• D — Non-product-specific costs must be apportioned: Incorrect.

• E — Profitability of each customer group: Incorrect.

Statement 1 — Correct

Statement 2 — Correct

• Annual interest payments net of tax relief (A): future cash outflows for the issuer.
• Redemption value (B): the final cash outflow when the bond is redeemed.
• Market value now (C): the cash proceeds received now, acting as the initial cash flow in the IRR calculation.

• Elasticity: Automatically increases or decreases resources based on demand.
• Scalability: The ability to increase capacity to handle more workload.
• Low latency: Minimizes network response time; it does not provide protection from failures.

• If the attachment is safe, it is released to the user.
• If malware is detected, the attachment is blocked or removed according to the policy.
• This reduces delivery delays without disabling malware scanning.

• Replace removes the original attachment and replaces it with a text file explaining that it was blocked. It does not primarily optimize delivery time.
• Block and Enable redirect blocks messages with suspicious attachments and can redirect them for review; it does not provide the required faster delivery experience.
• Monitor and Enable redirect is for observation and does not reliably block malicious attachments.

• Vulnerability scanner: Finds known technical weaknesses in systems or applications, but does not provide complete supply-chain visibility.
• Penetration test: Simulates attacks against defined targets; it is narrower than a full supply-chain analysis.
• SCAP: A set of standards and protocols for automated security configuration and vulnerability assessment, not a comprehensive supply-chain mapping tool.

• Third-party enterprise application with embedded AI: The provider manages most security controls. The customer mainly manages users, data, and configuration.
• Application using an existing third-party FM: The customer controls the application and its inputs/outputs, but the provider controls the underlying model and infrastructure.
• Fine-tuning a third-party FM: The customer has additional responsibility for training data, data protection, and model behavior, but still depends on the provider’s base model and platform.
• Building and training a model from scratch: The customer controls the model, training data, application, deployment, and many security safeguards. This creates the greatest security ownership.

• JobTitle: User1 and User3 only
• UsageLocation: User1, User2, and User3

• For a user whose source of authority is Windows Server Active Directory, attributes such as JobTitle are synchronized to Microsoft Entra ID. You must change them in on-premises AD; editing them in Entra ID is not allowed or will be overwritten.
• UsageLocation is a cloud-managed attribute used mainly for licensing and service availability. It can be set or changed in Microsoft Entra ID, including for synchronized users.

• Storage usage of files stored in Microsoft Teams: SharePoint site usage report

• Number of active users per team: Microsoft Teams usage report

1. SharePoint site usage report
2. Microsoft Teams usage report

• Outer packet: 10.5.1.1 > 52.165.16.154
• IPv4 protocol field: 41, which indicates IPv6 encapsulation
• Inner packet: IPv6 traffic between 2001:... addresses

• MAC address spoofing: Changes Layer 2 addressing; it does not explain the IPv6-in-IPv4 structure.
• Steganography: Hides data inside files or media, not visibly in a tunneled protocol.
• Broken encryption: No evidence of encryption being cracked.
• On-path sniffing: Involves intercepting traffic, not sending data to an external host.

• A — Use getRecordTypeInfosByDeveloperName()

apex 
  Id rtId = Schema.SObjectType.Account 
      .getRecordTypeInfosByDeveloperName() 
      .get('Business_Account') 
      .getRecordTypeId();

• C — Query the RecordType object

apex 
  RecordType rt = [ 
      SELECT Id 
      FROM RecordType 
      WHERE SObjectType = 'Account' 
      AND Name = 'Business Account' 
      LIMIT 1 
  ];

• B: An outbound SOAP call is unnecessary and inefficient.
• D: Hardcoding an ID is not dynamic, and IDs can differ between orgs.

• A: It allows for branching and merging...

• C: It allows multiple engineers to work against the same code and configuration files and manage differences and conflicts.

• B: Build automation and infrastructure provisioning are handled by CI/CD and automation tools, not by version control alone.
• D: User Stories and backlogs are managed by project-management tools.
• E: Version control stores and tracks code, but it does not itself ensure that developers write effective unit tests.

1. Which host originated the infection
2. Whether each other host is clean or infected
3. Which firewall or host logs provide evidence of the infection’s movement

• Find the earliest infection-related event. The host associated with that event is the likely origin.
• Follow the timeline: outbound connections from that host may indicate propagation or command-and-control activity.
• A host receiving suspicious traffic is not automatically infected; look for evidence that it executed or initiated malicious activity.
• A firewall log can show traffic paths, but endpoint logs are usually needed to confirm infection.
• Mark a host clean only when the logs show no indicators of compromise or malicious activity.

• Preparing and managing datasets
• Building and training machine-learning models
• Testing and evaluating models
• Deploying models as endpoints for predictions

1. Open the Microsoft Entra Connect wizard.
2. Select Configure.
3. Choose Customize synchronization options.
4. Authenticate when prompted.
5. On the Domain and OU filtering page, select:

1. Complete the wizard.

• Start-ADSyncSyncCycle only starts synchronization; it does not change which OUs are included.
• Manage federation configures federation settings, which are unrelated to OU filtering.
• Add-ADSyncConnectorAttributeInclusion concerns connector attributes, not selecting additional OUs for synchronization.

• B — The most significant risks are held by SQ.

• C — SQ should recognise the cars as inventory.

• F — SQ recognises revenue when LM sells a car to a third party.

• A: LM does not hold the most significant risks.
• D: LM does not recognise the cars as inventory.
• E: SQ should not recognise revenue when cars are merely delivered to LM.

• SQL injection: Manipulates database queries through application input.
• XML external entities (XXE): Abuses XML parsers to access files, internal systems, or other resources.
• Cross-Site Request Forgery (CSRF): Tricks an already authenticated user’s browser into sending an unwanted request. It generally does not steal session cookies.

• A. Periodically rotate responsibilities: May reduce some risks, but it does not directly detect unauthorized changes.
• B. Review segregation-of-duties conflicts: Identifies incompatible access combinations, not whether a specific data change was unauthorized.
• C. Log changes in an outside application: Logs provide evidence, but someone must review and analyze them. Logging alone does not detect misuse.
• D. Independent review: Directly detects unauthorized changes and reduces the risk that the person making the change can conceal it.

• Row counts
• Minimum and maximum values for columns
• Distinct-value information
• Other characteristics used for optimization

• A hypervisor allows multiple virtual machines to run on one physical server.
• Each VM can have its own operating system, so the customer can consolidate Windows, Linux, and Unix servers.
• A Type 2 hypervisor runs on a host operating system and can be deployed on local hardware, helping address data privacy and avoiding ongoing public-cloud charges.

• Containers share the host operating system’s kernel.
• They are well suited to consolidating applications, but they generally cannot independently run a mix of unrelated kernels such as Windows, Linux, and Unix on one host.

• Create a CodeCommit repository in the secondary Region.
• Use CodeBuild to run a Git mirror operation from the primary repository to the secondary repository.
• Use EventBridge to detect relevant repository events, such as a pull request being merged.
• Invoke a Lambda function, which starts the CodeBuild project.

• B: Amazon S3 is object storage, not a Git repository that developers can use as a CodeCommit remote.
• C: CodeArtifact is intended for packages and artifacts, not source-code repository mirroring.
• D: An AWS Cloud9 environment is not an appropriate automated replication mechanism and would require manual or persistent infrastructure management.

• Three DHCP scopes: Each VLAN has its own IPv4 subnet. DHCP scopes are subnet-specific, so create one scope for:

• Two DHCP relays: DHCP client discovery begins as a broadcast, and broadcasts do not cross routers or VLAN boundaries. Therefore, configure a DHCP relay on the router or Layer 3 switch interface for each client VLAN.

• nmap - 10.11.1.130 — a network scanning command; mitigated with controls such as firewalls, monitoring, or access restrictions.
• “Click this link to get your free gift card.” — a phishing or social-engineering message; addressed through user awareness, email filtering, and authentication controls.
• “Your connection is not private.” — indicates a certificate or TLS validation problem; addressed by correcting the certificate or secure-connection configuration.

• S3 Glacier Deep Archive is designed for long-term archival data with very infrequent access and has a lower storage cost than S3 One Zone-IA.
• The documents are copies stored elsewhere, so reduced availability and delayed retrieval are acceptable.
• An S3 interface VPC endpoint allows private access from the VPC without exposing the bucket through the public internet.
• A bucket policy can restrict access to requests coming through that endpoint.

• Render thousands of animation frames
• Generate product images in multiple sizes
• Apply filters or transformations to a large image collection
• Produce visual effects for a video

• Future costs — Only costs occurring in the future can be affected by the investment decision. Past costs are sunk and irrelevant.
• Incremental costs — These are additional costs caused by choosing the investment. They are relevant because they differ between alternatives.
• Cash flows — Capital investment decisions are based on future cash inflows and outflows, usually discounted to present value.

• Committed costs have already been agreed or incurred and generally cannot be changed by the decision.
• Unavoidable costs will arise regardless of which option is selected, so they do not affect the choice.

• Measurement bias: Errors in how features or labels are measured, such as unreliable camera data or inconsistent labeling.
• Observer bias: A human evaluator’s subjective judgment influencing observations or labels.
• Confirmation bias: Favoring information that supports an existing belief.

• Where to find the TiMOS runtime image
• Which configuration file to load
• The IP address and related settings for the CPM management Ethernet port

• A: User authorization is configured in the router’s security configuration, not primarily in the BOF.
• C: Hardware initialization is performed by the boot process and system software.
• D: The system date and time are configured separately, often through NTP or CLI settings.

• Scanning is not essential during a power outage.
• A scanner can consume UPS battery power without helping the user save cloud documents or shut down safely.
• The UPS should be reserved for the computer, monitor, and necessary network equipment.
• The surge protector helps protect the scanner from voltage spikes, but it will not keep it running during an outage.

• C. Case after-insert trigger that publishes a Platform Event

• D. Custom Apex controller that publishes a Platform Event

• A. Trigger with a callout: Salesforce triggers should not make direct synchronous callouts, and this tightly couples transaction processing to the external system.
• B. Workflow Rule with Outbound Message: This can react to record changes, but it cannot reliably capture a user clicking a menu item. It also does not provide the same flexible event-driven model as Platform Events.

• The audience and stakeholders
• The complexity and type of requirements
• The communication method and level of detail needed
• Whether to use diagrams, models, documents, demonstrations, or slides

• B: Authority to host the presentation is not the key preparation activity.
• C: Stakeholder sign-off may occur later; presenting requirements does not always require formal approval beforehand.
• D: A scribe may be useful in a meeting, but hiring one is not a core preparation requirement for presenting.

• Admin access to the deployment pipeline
• Contributor access to the Development and Test workspaces
• Viewer access to the Production workspace

• Lower order numbers appear first.
• For example, a variable with order 100 appears before one with order 200.
• The Sequence field is not the control used for catalog variable display order.
• The Default Value sets a value, not placement.
• The Choice field defines selectable options, not the variable’s position.

• AB’s own PPE: $100m
• CD’s PPE in its individual accounts: $50m
• Fair value uplift at acquisition: $40m
• Remaining useful life: 10 years
• Extra depreciation each year: $40m ÷ 10 = $4m
• Four years’ extra depreciation to 31 December 20X4: 4 × $4m = $16m
• Remaining fair value uplift: $40m - $16m = $24m

• A. Remove rows where Sales[Status] is Canceled

• E. Remove Sales[Canceled Date]

• B: Removing Sales_Date would remove information users need—the date portion.
• C: Changing Delivery_Time to Integer could alter its meaning or precision and is not necessarily safe.
• D: Splitting the date/time column creates additional columns rather than simply removing unnecessary data.

• Technical platform interfaces: Important for integration and interoperability, but they should support—not drive—the architecture.
• Scalability of the network: Valuable as the organization grows, but a scalable solution is ineffective if it does not meet business or security needs.
• Development methodologies: Relevant to implementation, but they do not define the organization’s fundamental security requirements.

• Active remediation actions role in Microsoft Defender for Endpoint

• Security Reader role in Azure AD/Entra ID

• Security Administrator is broader than necessary because it grants extensive security-management permissions, violating least privilege.
• Compliance Data Administrator is intended for compliance data management, not Defender for Endpoint remediation approvals.