Financial CMA Exam Prep
Certified Management Accountant (Page 72 )

• TLS passthrough: A TCP listener does not decrypt traffic. The client establishes TLS directly with the backend, so the backend can perform mutual TLS (mTLS) authentication.
• gRPC over TCP: gRPC commonly uses HTTP/2 over TLS, and an NLB can forward the underlying TCP connections without modifying them.
• Scalability: Registering the Pods as IP targets allows Kubernetes to add or remove Pods as the Horizontal Pod Autoscaler changes the workload. The AWS Load Balancer Controller updates the target registrations.
• Port 443: The NLB can forward TCP traffic on port 443 without terminating TLS.

• An ALB HTTPS listener terminates TLS at the load balancer, violating the requirement that traffic must not be decrypted before reaching the backend.
• Targeting the EKS node group's Auto Scaling group does not directly track dynamically scaling Pods.
• An NLB TLS listener also terminates TLS at the NLB, preventing end-to-end mTLS between the client and backend.

Correct reasoning

• Create storage5 as a General-purpose v2 (StorageV2) account.
• Configure Blob object replication from storage5 to an existing compatible storage account.
• The destination must support object replication—typically another StorageV2 or premium block blob account.
• Blob versioning must be enabled on both accounts.
• Blob change feed must be enabled on the source account.
• The accounts must meet Azure’s object-replication requirements, including being in supported regions and having compatible configuration.

• Operating profit is affected because transfer price determines internal sales revenue.
• Return on investment (ROI) is affected because ROI depends partly on operating profit.
• Sales revenue is affected because the division records revenue from transferring its output.
• Cost of components purchased is not affected by the transfer price. These are input costs paid to external suppliers and are based on the supplier’s price.

1. Append Table1 and Table2 as a new query

1. Select the product column in the appended query.

1. Choose Remove Rows > Remove Duplicates

• Unsafe images: Requires image/content moderation before the image is processed.
• Hidden instructions embedded in images: These are indirect prompt injections contained in untrusted image content or extracted text, not necessarily in the user’s typed prompt.

• A class/teacher fact should contain one row per Class ID. It can support the count of classes and contain attributes such as Teacher First Name and Period Number.
• An attendance fact should contain one row per attendance event, such as Class ID + student + date. It supports attendance counts by day and monthly averages.

• Teacher First Name ? Teacher fact
• Period Number ? Attendance fact

• CBWFQ (Class-Based Weighted Fair Queuing): Creates traffic classes and assigns each class a guaranteed bandwidth or queueing treatment.
• PQ (Priority Queuing): Uses multiple queues with strict priority. Higher-priority queues are serviced before lower-priority queues, making it useful for delay-sensitive traffic—but it can starve lower-priority traffic.

• FRTS: Traffic shaping for Frame Relay; it controls the transmission rate rather than selecting packets during congestion.
• CAR: Polices traffic by rate, typically dropping or remarking packets that exceed a limit.
• PBR: Policy-Based Routing; it selects forwarding paths and is not a QoS queueing mechanism.

• Plenum: Describes a fire-resistant cable jacket rating, not a transmission medium or speed.
• Ethernet: Describes a networking technology; Ethernet can use copper or fiber, so the term alone does not identify the fastest cable type.
• DAC (Direct Attach Copper): Uses copper and is typically intended for short-distance, high-speed connections in data centers.

• B: Extending credit to customers increases receivables, so more cash is tied up in working capital.
• C: Replacing obsolete inventory does not reduce the overall inventory investment; it simply changes its composition.
• D: Paying suppliers earlier reduces payables. This uses cash and therefore increases the funds tied up in working capital.

• 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.

• up ? down ? up
• Often happens rapidly or intermittently

• Faulty or loose cable or connector
• Failing transceiver, NIC, or switch port
• Speed/duplex or auto-negotiation problems
• Power or hardware instability
• Layer 1 interference

• Nothing plugged in: the port is simply down
• Latency: does not directly trigger err-disable
• shutdown: administratively disables the port, but that is not the same as an automatically detected err-disabled condition

• 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.

• Sales revenue is affected because internal sales are recorded at the transfer price.
• Operating profit is affected because revenue changes while costs may remain unchanged.
• Return on investment (ROI) is affected because ROI depends on operating profit and the division’s investment.
• Cost of components purchased is not affected by the transfer price. These are costs incurred when buying components from external suppliers, not the internal price charged for the division’s output.

• Endpoint Manager: manages hosts and sensor-related settings.
• Falcon Investigator: supports investigation and analysis, but does not necessarily grant RTR access.
• Remediation Manager: handles remediation-related actions rather than interactive host access.

• 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.

• Feedback form: Captures opinions, not necessarily actual behavior; users may not respond.
• Questionnaire: Relies on memory and subjective judgments about usefulness.
• Interviews: Can provide valuable qualitative insights, but a sample of users may not represent overall usage accurately.

• 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

• Highly polished, organization-wide presentations
• Advanced dashboard design and customization
• Broader business-user distribution and interaction
• Specialized BI governance and modeling features

DAX 
Blue Sales = 
CALCULATE( 
    [Total Sales], 
    KEEPFILTERS('Product'[Color] = "Blue") 
)

• CALCULATE evaluates [Total Sales] after applying an additional filter.
• 'Product'[Color] = "Blue" restricts the calculation to blue products.
• KEEPFILTERS ensures the existing filter context is preserved. For example, filters for year, region, or customer remain active. If Color is already filtered, the blue condition is applied as an intersection rather than replacing the existing filter.
• Avoid ALL, because it removes filters and would not maintain the existing context.

• 24 cores: Available in the Business Critical provisioned-compute configurations.
• Approximately 124 GB memory: Matches the memory capacity of the relevant Business Critical hardware configuration.
• More than 50,000 IOPS: Business Critical uses local SSD storage and provides the high I/O performance required here.
• 500 GB storage: Well within the tier’s supported capacity.

• Premium: The DTU-based Premium tier does not provide the required combination of compute, memory, and I/O characteristics.
• Hyperscale: Hyperscale is primarily intended for very large databases and independent storage scaling. It is not the best match for these specific high-memory and high-IOPS requirements.

• Transport and handling
• Storage and warehousing
• Refrigeration
• Shelf-stacking or replenishment
• Other costs directly attributable to product P

• NAT traversal: Helps WAN Edge, vSmart, and vManage devices discover how to reach one another through NAT.
• Initial orchestration: Authenticates and introduces devices when they first join the SD-WAN fabric.
• Connection brokering: Provides information that allows devices to form their required control connections, after which the vBond is generally not in the data path.

• WAN Edge: Forwards user traffic and forms secure tunnels.
• vSmart: Controls the overlay control plane and distributes routes and policies.
• vManage: Provides centralized management, configuration, and monitoring.

• Label applied does not automatically exclude a file from Copilot.
• Encryption/usage rights determine whether Copilot can access the file’s content.
• If the user has no permission under Label2, File3 should be unavailable to Copilot for that user.
• File3’s label might be inherited by derived content only if File3 was actually processed and contributed by an authorized user; it should not be treated as contributing merely because it exists in the source set.

• Deterministic approve/reject results
• Strict adherence to predefined rules
• Consistent, reproducible outcomes
• Auditability and regulatory compliance

• D — Value analysis: Correct. It examines an existing product to identify ways of reducing its cost while still providing the required functions, quality and reliability.
• E — Kaizen costing: Correct. It involves making continuous, small improvements and cost reductions while the product is already in production.

• Functional analysis: It is not limited to minimizing the cost of the originally defined functions. It examines what functions are required and how they can be provided at the lowest overall cost.
• Value engineering: Usually applies to the design and development of a new product, rather than being a fundamental redesign of existing organisational processes. That description is closer to business process re-engineering.
• Target costing: The target cost is generally established during the product development stage, before production begins. It is not continuously reset while the product is in production.

• Architects design overall Splunk infrastructure and data strategy.
• Administrators manage configuration, access, and system operations.
• Knowledge Managers create and maintain knowledge objects such as data models, field extractions, and event types. They may support pivots, but they are not the primary users of them.

• Prevention costs – costs incurred to stop defects occurring, such as staff training, quality planning and supplier evaluation.
• Appraisal costs – costs of checking whether products meet standards, such as inspection, testing and quality audits.
• Internal failure costs – costs of defects found before delivery to customers, such as scrap, rework and retesting.
• External failure costs – costs of defects found after delivery, such as warranty claims, returns, complaints and product recalls.

• 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

• Remote and global work: Access is based on the approved device, not a specific office or geographic location.
• Seamless login: Users may not need to repeatedly enter credentials on a recognized device.
• Limited equipment: It uses devices employees already have rather than requiring separate hardware.

• Geotagging: Restricts access based on location and may prevent legitimate remote work.
• Smart cards: Require issuing and managing additional physical equipment.
• Time-based logins: Limit access by time and do not provide a seamless authentication experience.

• Sales processes: Define the available Opportunity stages for each team.
• Record types: Connect each team to its appropriate sales process and page layout.
• Page layouts: Control which fields and related sections each team sees.

• Solar market team 1
• Solar market team 2
• Installation Services team

• One sales process: Cannot provide different Opportunity stages for each team.
• One page layout: Cannot provide different field arrangements or fields by team.
• Three page layouts alone: Page layouts control fields, but not the available stages.

• Power BI dataset — Reuses the existing tables, relationships, and measures. You mainly create new visualizations.
• SharePoint folder — Connects to the source files, but you would need to rebuild the model and measures.
• Power BI dataflows — Primarily provide reusable data preparation; they do not automatically provide the existing report’s measures and model.
• Excel workbook — Requires reconnecting to and modeling the source data again.

• A is correct: It establishes the revised dates and identifies the effect on the critical path.
• B is premature: Stakeholders should be informed after the impact has been assessed and the updated schedule is understood.
• C is not automatically appropriate: Fast-tracking may introduce additional risk and should be considered only after analyzing schedule options.
• D is premature: Adding resources may not resolve a dependency and could increase costs without addressing the actual constraint.

• Filtering harmful or inappropriate content
• Blocking specified topics
• Detecting and masking sensitive information
• Enforcing content policies suitable for children

• Amazon Rekognition analyzes images and videos; it does not control text generated by a language model.
• Amazon Bedrock playgrounds are for testing models and prompts, not enforcing production safety policies.
• Agents for Amazon Bedrock help models complete tasks and use tools; they do not primarily provide content-safety controls.

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.

• netstat -tuln can show listening TCP ports.
• If the web service is not listening, or is bound only to 127.0.0.1, remote browsers cannot connect even though the server responds to ping.

• traceroute: Tests the path to the server, but ping already confirms basic reachability.
• tcpdump: Useful for detailed packet analysis, but it is more appropriate after checking whether a service is listening.
• arp: Helps troubleshoot local IP-to-MAC resolution, not an application-layer web connection.

• Azure Cosmos DB is a globally distributed NoSQL database service. It stores and retrieves application data, but it does not provide the complete environment for building, testing, and deploying predictive analytics models.
• Azure Machine Learning is the appropriate service for this requirement. It supports creating experiments, training and testing models, and deploying them for predictions.
• Azure Machine Learning Studio provides the browser-based interface for these tasks.

• The underside clips or hinges are broken.
• The cap is stuck, loose, or misaligned.
• The cap no longer presses the switch correctly.
• The cap itself is missing or physically damaged.

• Self-signed certificate: Causes a browser security warning, not incorrect name resolution.
• Nameserver record: A DNS problem would typically affect multiple users, not just one workstation.
• IP helper: Relays services such as DHCP across network segments; it does not resolve website names.

• Bronze: Raw ingested data
• Silver: Cleaned, validated, and transformed data
• Gold: Business-level data for analytics, dashboards, and reporting

• A script of cloud CLI commands: IaC because the commands can be saved, reviewed, versioned, and rerun consistently.
• Manually run curl commands: Not necessarily IaC; they are manual actions unless organized into an automated script.
• A sequence of REST requests passed to an API: Could represent automation, but the wording does not explicitly say they are stored and executed as reusable code.
• Commands entered into a cloud console: Manual operation, not IaC.

• The backup file is complete and uncorrupted.
• The required data can actually be recovered.
• The recovery process and documentation work as expected.
• Recovery objectives, such as acceptable downtime, can be met.

• Backup logs may show that a job completed, but not that the backup is usable.
• File size does not prove the contents are valid.
• Email notifications may confirm process completion, not recoverability.
• Appointing a DBA does not itself validate backups.

• A: Concerns task scheduling and avoiding missed runs, not directly sizing the warehouse.
• B: The amount of data in a stream alone does not reliably determine compute needs; the SQL processing is what matters.
• D: A multi-cluster warehouse addresses concurrency, not the compute size needed for one task execution.

• 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.

• Complex inputs: A queueable job can accept and retain complex data such as Map<Id, Project__c> and List<Account>.
• Callouts: The class should implement both:

apex 
  public class ProjectJob implements Queueable, Database.AllowsCallouts { 
      // execute method 
  }

• Execution confirmation: System.enqueueJob() returns an AsyncApexJob ID. You can use that ID to query job status and confirm whether the job completed successfully.

• @future(callout=true) supports callouts, but future methods have more restrictive parameter types and return no job ID for tracking.
• Database.AllowsCallouts is only an interface that permits callouts; it is not an asynchronous mechanism by itself.
• Schedulable is intended for jobs that run at a scheduled time, not primarily for submitting a long-running asynchronous operation.

• Form layout
• Related lists
• Dictionary settings
• UI policies
• Client scripts
• Views and field visibility

• Personalization usually affects only the individual user.
• System configuration can affect other users, depending on its scope and conditions.

xml 
<apex:page> 
    <apex:stylesheet value="{!URLFOR($Resource.MyStyles, 'styles/main.css')}" /> 
</apex:page>

• <apex:includeScript> is for JavaScript.
• <apex:includeStyle> is not a valid Visualforce component.
• <apex:require> is not the Visualforce tag used to load CSS.

• Lead investigator: Coordinates the investigation and directs the response.
• Information security representative: Provides security expertise and helps assess the incident.
• Technical representative: Preserves system evidence, takes forensic backups, and supports technical analysis.
• Legal representative: Advises on legal, regulatory, privacy, and evidence-handling requirements.

• Disabling a compromised account
• Blocking a malicious IP address
• Isolating an endpoint
• Creating or escalating an incident ticket

• Virus signatures: Primarily associated with antivirus or endpoint protection.
• Security agent deployment: Usually handled by endpoint-management or security-agent platforms.
• Vulnerability scanning: Typically performed by vulnerability-management tools.

• Third-party attestation: Provides independent validation, but is typically periodic and performed by an external party.
• Penetration testing: Simulates attacks to identify exploitable vulnerabilities; it does not primarily track compliance.
• Vulnerability scans: Identify technical weaknesses, but do not provide a detailed review of procedures or compliance activities.