Free CPA ISC Practice Test Online

Correct answer: C. A field definition stating that invoice_date uses YYYY-MM-DD and records shipment date

Metadata describes the meaning, structure, format, provenance, or handling of data. A field definition and format rule describe transaction data rather than constitute the transaction.

• A: The cash amount is business data.
• B: Quantity shipped is a transaction attribute.
• D: The payment is the underlying economic event.

Correct answer: A. Operating system

An operating system manages processors, memory, storage, devices, and execution services used by applications. The other choices perform narrower network or data functions.

• B: A load balancer distributes requests but does not generally manage a device's core hardware resources.
• C: A database record is stored data, not the system software managing hardware.
• D: A firewall filters network traffic but is not the host's general resource-management layer.

Correct answer: D. Availability

A denial-of-service attack consumes processing, bandwidth, connection, or application capacity so legitimate users cannot obtain timely service. That directly impairs availability rather than disclosing or altering protected information.

• A: The defining outcome is loss of service, not unauthorized disclosure.
• B: Data minimization is a privacy design principle and does not describe the service outage.
• C: Nonrepudiation concerns evidence of actions, not the site's capacity to respond.

Correct answer: B. Create and manage isolated virtual machines on physical computing resources

A hypervisor allocates physical compute resources among virtual machines and maintains isolation between them. Guest virtual machines can still run their own operating systems.

• A: Table conversion is a data-processing function unrelated to virtualization.
• C: Encryption is performed by cryptographic systems rather than being the defining hypervisor function.
• D: A virtual machine ordinarily still needs a guest operating system unless a different container model is used.

Correct answer: C. Guest operating system and deployed applications

In IaaS, the provider manages underlying physical infrastructure and virtualization while the consumer controls deployed operating systems, storage, applications, and some networking components.

• A: The provider operates the physical facility.
• B: The provider manages the physical host infrastructure.
• D: The virtualization layer is generally part of the provider-managed cloud infrastructure.