CIMA BA3 Exam Prep
Fundamentals of Financial Accounting (Page 18 )

• You can configure different pre-shared keys for different device groups.
• All cameras could use one key.
• All scanners could use another key.
• Each key can be associated with an appropriate role or access policy.

• Group1 — security-enabled: Eligible.
• Group2 — mail-enabled and security-enabled: Eligible because it is still a security group.
• Group3 — Microsoft 365 group: Not eligible for group-based licensing.
• Group4 — Microsoft 365 group, not security-enabled: Not eligible.

• T?o m?t Systems Manager Automation runbook d? ch?y l?nh kh?i d?ng l?i ?ng d?ng trên các EC2 instance.
• T?o m?t Amazon EventBridge rule ph?n ?ng khi CloudWatch alarm chuy?n sang tr?ng thái ALARM.
• Ð?t Automation runbook làm target c?a EventBridge rule.

1. Log c?a ?ng d?ng du?c ghi vào CloudWatch Logs.
2. CloudWatch alarm phát hi?n nhi?u l?i liên quan d?n vi?c restart.
3. Alarm chuy?n sang tr?ng thái ALARM.
4. EventBridge nh?n s? ki?n thay d?i tr?ng thái này.
5. EventBridge g?i Systems Manager Automation runbook.
6. Runbook restart ?ng d?ng trên các EC2 instance, không restart c? instance.

• A: SNS không tr?c ti?p g?i Systems Manager Automation runbook nhu m?t target native.
• B: Lambda có th? th?c hi?n vi?c restart, nhung ph?i t? x? lý vi?c xác d?nh instance và ch?y l?nh t? xa.
• C: Lambda ch? làm trung gian d? g?i runbook, không c?n thi?t vì EventBridge có th? g?i runbook tr?c ti?p.

• Vulnerability scanner: Identifies technical weaknesses in systems, applications, or devices.
• Penetration test: Simulates attacks to determine whether vulnerabilities can be exploited.
• SCAP (Security Content Automation Protocol): Uses standardized formats and protocols for automated vulnerability, configuration, and compliance checks.
• Illumination tool: Maps and analyzes broader supply-chain exposure and third-party risk.

• The servers run different operating systems: Windows, Linux, and Unix.
• Containers generally share the host operating system’s kernel, so they cannot normally run workloads requiring unrelated kernels, such as Windows and Linux, on the same Linux host.
• A hypervisor can create separate virtual machines, allowing each VM to run its own guest OS.
• A Type 2 hypervisor runs on top of a host operating system and can support multiple guest operating systems.

• Continuous deployment: Automates software releases; it does not specifically test input handling.
• Static code analysis: Examines source or compiled code without executing it. It can find coding flaws but does not directly stress the application with malformed inputs.
• Manual peer review: Developers inspect code or design manually. Useful, but not the best practice specifically for testing how a live product handles invalid input.

• Menerjemahkan soal ke bahasa Indonesia.
• Menyebutkan jawaban yang benar.
• Menjelaskan alasan jawaban tersebut.
• Memberi tahu jika kunci jawaban yang tersedia tampaknya keliru.
• Menjelaskan istilah teknis penting dalam soal.

• 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.

• SAML: Enables federated authentication and single sign-on between the IdP and SaaS providers.
• OAuth tokens: Allow delegated application access; OAuth is not primarily the first step for employee SSO.
• Password vaulting: Stores or autofills multiple passwords but does not eliminate the separate credentials or provide true federation.

• s3:GetObject for the relevant objects
• s3:ListBucket if listing is required
• Appropriate bucket and object resource permissions

• B: Making the bucket public is insecure and unnecessary.
• C: Prompt engineering cannot override AWS IAM or encryption permissions.
• D: Data sensitivity does not determine whether the role can access it.

• Check whether the data is accurate, complete, and properly prepared.
• Confirm that the pattern is not caused by an outlier, data-quality problem, or modeling issue.
• If the data is valid, treat the result as a potentially valuable new business insight.

• A: A data scientist may help, but expert validation and data-quality checking come first.
• C: Filtering out inconvenient data risks hiding a valid insight.
• D: Einstein’s result should not be accepted without verification simply because it produced the finding.

• A. Microsoft 365 group with Assigned membership
• C. Microsoft 365 group with Dynamic User membership

Why?

• Assigned membership: You explicitly add User1, User2, and User3.
• Dynamic User membership: Membership is automatically determined by a rule based on user attributes.

Why the other options are incorrect

• B and D: Security groups do not support the Microsoft 365 group expiration policy.
• E: Dynamic Device groups are intended for devices, not these users, and are also security groups.

• Confirm the required columns and data types
• Identify the target/label column
• Handle missing or duplicate records if present
• Transform data into a suitable format
• Split it into training and validation/test datasets

1. Prepare the training data
2. Select an algorithm or configure AutoML
3. Train the model
4. Evaluate its performance
5. Tune hyperparameters if needed
6. Deploy the model

1. x = -100
2. -100 < x < 100
3. 100 = x < 1000
4. x = 1000

• -500 ? class 1
• 0 ? class 2
• 100 ? class 3
• 1000 ? class 4

• Data Category Groups e categorias;
• Visibilidade dessas categorias para perfis ou permission sets.

• B e C: regras de compartilhamento não são o mecanismo apropriado para restringir resultados de busca do Knowledge por divisão.
• D: a role hierarchy não é o mecanismo principal para controlar a visibilidade de categorias do Knowledge. Além disso, a configuração correta é atribuir visibilidade a perfis ou permission sets.

• Additional running costs: $800
• Less depreciation: $300

• The $100 reduction in fixed production overhead absorbed is only an accounting reallocation. It does not represent an actual saving in total fixed overhead.

• Azure creates a corresponding service principal in Microsoft Entra ID.
• The identity’s lifecycle is tied to the Azure resource.
• If the resource is deleted, Azure automatically deletes the identity.
• Only the associated resource can use that identity to request tokens.
• You can grant the identity permissions to access services such as Key Vault or Storage without storing credentials in code.

• Default network device credentials: More associated with external attackers or poor device configuration.
• Spear phishing emails: Commonly used to compromise users, but less characteristic of an insider who already has access.
• Typosquatting and impersonation: Primarily social-engineering techniques aimed at deceiving users.
• Unidentified removable devices: Provide a direct way to transfer data outside the organization and may bypass network monitoring.

• state preserves the client’s original context, such as the specific idea URL the user requested.
• The portal sends that value in the OAuth authorization request.
• Salesforce returns it after authorization, allowing the portal to redirect the user to the original idea rather than the Ideas home page.

• Suporta domínios personalizados.
• Oferece 50 GB de armazenamento — suficiente para os 10 GB de cada aplicação.
• Usa instâncias de computação dedicadas.
• Inclui balanceamento de carga entre instâncias.
• É o plano mais econômico entre as opções que atendem a todos esses requisitos.

• vBond — orchestration plane: Authenticates devices, helps them discover each other, and assists with NAT traversal and initial control-connection setup.
• vSmart — control plane: Distributes routing and policy information to WAN Edge devices using the overlay control plane.
• vManage — management plane: Provides centralized configuration, monitoring, and orchestration through its GUI/API.
• WAN Edge — data plane: Forwards user traffic across the SD-WAN fabric.

• Prevent connections to malware command-and-control servers
• Identify infected systems making those DNS requests
• Collect information for incident response

• A: Attackers do not normally use sinkholes to map a company’s domain structure.
• B: Redirecting employees from legitimate sites to attacker-owned sites describes malicious DNS manipulation, not a defensive sinkhole.
• D: Attracting attackers away from real resources is more closely associated with a honeypot or deception system.

• Maintain head office control: Transfer pricing generally supports decentralisation rather than direct head-office control.
• Establish centralised decision making: This conflicts with divisional autonomy.
• Develop a top-down culture: Transfer pricing is intended to support empowered divisions and goal congruence, not impose purely top-down management.

• An active relationship is used automatically when filters are evaluated. An inactive relationship does not propagate filters unless explicitly activated in DAX, so it would not reliably enforce the required security behavior.
• Apply security filter in both directions allows RLS filters to propagate across the relationship in both directions. This ensures that bidirectional filtering respects the RLS rules applied to both tables.
• Assume referential integrity is unrelated to RLS. It is mainly a DirectQuery optimization that allows Power BI to use an inner join when matching keys are guaranteed to exist.
• The relationship must therefore be active, with security filtering enabled in both directions.

• Scheduling overlapping working hours for critical collaboration
• Assigning independent tasks that can proceed asynchronously
• Adding clear handoffs between offices
• Documenting decisions, questions, and required inputs
• Building appropriate time into the schedule for responses

• Tokenization: Replaces the value with a nonsensitive token, often reversible through a secure token vault.
• Hashing: Converts data into a one-way fixed-length value, generally used for integrity checks or password storage.
• Obfuscation: A broad term for making data difficult to understand; it is less precise than masking in this context.

• The selling division receives a credit based on a favourable transfer price, often market price or full cost plus a profit margin.
• The receiving division is charged a lower amount, such as marginal cost or another agreed price.
• The difference is accounted for centrally by head office or a corporate adjustment.

• Cloud architecture
• Data architecture
• Platform engineering
• Data engineering
• Provisioning and modernization

• Data protection is associated mainly with security and risk management.
• Data governance belongs to the governance perspective.
• Data science is not an AWS CAF capability.

• Espionage: Stealing information for intelligence or competitive purposes.
• Data exfiltration: Unauthorized removal or transfer of data.
• Nation-state attack: An attack sponsored or conducted by a government.
• Shadow IT: Unapproved technology or methods used to access organizational resources.

• A: Configure security groups — Customers define inbound and outbound rules for resources such as Amazon EC2 instances.
• B: Classify company assets — Customers decide how their data and assets should be classified and protected.

• C: Amazon S3 is a regional service; customers select a Region, not individual Availability Zones for buckets.
• D: AWS manages the infrastructure and patching for Amazon DynamoDB.
• E: AWS manages the infrastructure used by AWS Lambda; customers do not select EC2 instances for Lambda functions.

• A — Correct: Flow Builder is declarative and visual, so administrators and other non-developers can participate in designing and improving business processes without writing Apex.
• D — Correct: Flow Builder provides visual debugging tools, allowing an admin to test paths, inspect variable values, and identify where a specific business case fails.
• E — Correct: A flow’s visual structure documents the logic and makes later maintenance easier than reading and updating custom Apex code.

• B — Incorrect: Flow debugging does not attach a debugger to live customer sessions. The admin uses Flow Builder’s debug functionality with test inputs; this is not live-session debugging and should not be used to monitor real customer transactions.

• Amazon SageMaker — charges apply for compute, storage, and other resources used.
• AWS Config — generally charges for configuration recording and rule evaluations.
• Amazon CloudWatch — has a limited free tier, but many metrics, logs, alarms, and API usage can incur charges.

• The listener uses a virtual IP address shared by the availability-group replicas.
• Floating IP, also called Direct Server Return (DSR), allows the SQL Server nodes to respond using the listener’s IP address rather than their individual VM IP addresses.
• This is required for the availability-group listener to function correctly with an Azure internal load balancer.

• Internal hostnames and subdomains
• Network structure and naming conventions
• Servers and services
• Relationships between systems

• Determining ISP-assigned address space: Usually involves external registration and DNS information, not internal host discovery.
• Bypassing DNS sinkholing: Would require evidence that malicious DNS requests avoided redirection.
• Initial access: DNS queries alone do not show that the attacker gained access.
• Exfiltrating data: DNS tunneling can do this, but the snippet would typically show encoded or unusually long DNS queries.

• The identified risk
• Its likelihood and potential impact
• The person or team responsible for handling it
• The response or treatment plan
• Risk thresholds, such as when escalation or action is required
• Current status and review dates

• Risk tolerance: The amount of risk an organization is willing to accept; it is a concept or limit, not usually the primary documentation.
• Risk transfer: Moving the responsibility or financial impact of a risk to another party, such as through insurance.
• Risk analysis: The process of evaluating risk likelihood and impact.

• Existing expected ROI: 15%
• New project ROI: 14%
• Cost of capital: 12%

• Project return = 14%
• Cost of capital = 12%
• It earns 2% more than the cost of capital, so it should increase shareholder value.

• Ease of exploitation
• Required privileges
• User interaction
• Impact on confidentiality, integrity, and availability

• CVE: Identifies and names a specific publicly known vulnerability; it does not measure severity.
• OSINT: Refers to intelligence gathered from publicly available sources.
• SOAR: Automates and coordinates security operations, such as alert response and playbooks.

1. Identify the fact table

• Records something that happened, such as a sale, test, appointment, or measurement
• Contains foreign keys to other tables
• Contains measures or numeric results
• Has many rows

2. Identify a dimension table

• Describe people, products, dates, locations, or departments
• Contain descriptive columns
• Are referenced by the fact table
• Have fewer rows than the fact table

3. Identify the surrogate key

• System-generated
• Unique within the dimension
• Often named PatientKey, CustomerKey, or similar
• Usually an integer
• Not meaningful outside the model

• Identified risks
• Risk owners or responsible parties
• Likelihood and impact
• Risk response plans
• Current status
• Risk thresholds or trigger conditions

• Risk tolerance: The amount and type of risk an organization is willing to accept; it is not primarily a tracking document.
• Risk transfer: Moving the financial or operational impact of a risk to another party, such as through insurance or outsourcing.
• Risk analysis: The process of evaluating a risk’s likelihood and impact.

• HTTPS: Secure web traffic, not general command-line server administration.
• SNMPv3: Secure network monitoring and management, not interactive server login.
• RDP: Provides graphical remote desktop access. It can be secure, but it is not the direct replacement for Telnet in this scenario.
• SMTP: Used to send email.

• Online payment fraud
• Account takeover
• Fake account creation
• Suspicious transactions

• Understating expenses and liabilities
• Overstating profit
• Misleading users of the financial information
• Potentially breaching integrity, objectivity, and professional competence and due care

• Deploy five individual VMs: This does not create a VM scale set.
• Modify Availability Zones or Size settings: These actions do not create the required scale set and add unnecessary steps.
• VM orchestration mode: This is Flexible orchestration, intended for more individually managed VMs and mixed configurations. It is not the best choice for a straightforward group of identical instances.

• A: Not expanding would increase its dependence.
• B: More business from the same corporation would make dependence worse.
• D: Passing work to other minority businesses does not solve its own dependence.
• E: The passage does not suggest that it can force or influence the corporation to give work to others.

• A — Securing information assets: This is the responsibility of management and operational/security teams.
• B — Validating protection: Correct. The auditor checks whether controls—such as access restrictions, encryption, retention, and handling procedures—match the asset’s classification.
• C — Ensuring alignment with regulations: Management and legal/compliance functions typically establish classification requirements; the auditor may assess compliance but does not primarily define alignment.
• D — Defining classification levels: This is a management responsibility based on business needs, risk, and regulatory obligations.

• Open or insecure ports
• Enabled legacy or insecure protocols
• Known vulnerabilities and misconfigurations
• Weak services and outdated software

• curl tests web requests and HTTP-based services.
• Wireshark captures and analyzes network traffic; it does not normally scan servers for weaknesses.
• netcat can test connectivity to individual ports and sometimes grab service banners, but it is not a comprehensive vulnerability scanner.

1. Create or verify cost groups

1. Set up the item model group

1. Create the costing version

1. Enter or calculate item costs

1. Activate the standard costs

• Physical: Protects facilities or equipment, such as locks and security cameras.
• Technical: Uses technology, such as firewalls, encryption, or access controls.
• Operational: Covers day-to-day actions and processes, such as training, backups, or incident response.
• Managerial: Includes policies, standards, risk assessments, and procedures.

• SQL injection
• Cross-site scripting (XSS)
• Malicious or malformed web requests
• Some application-layer abuse

• Layer 4 firewall: Filters based mainly on IP addresses, ports, and connections; it lacks detailed web-request inspection.
• NGFW: Provides broader network security, but a WAF is more specialized for protecting web applications.
• UTM: Combines multiple security functions, but it is not necessarily optimized for web-application protection.