Was ist das eigentlich? Cyberrisiken verständlich erklärt

Es wird viel über Cyberrisiken gesprochen. Oftmals fehlt aber das grundsätzliche Verständnis, was Cyberrisiken überhaupt sind. Ohne diese zu verstehen, lässt sich aber auch kein Versicherungsschutz gestalten.

Beinahe alle Aktivitäten des täglichen Lebens können heute über das Internet abgewickelt werden. Online-Shopping und Online-Banking sind im Alltag angekommen. Diese Entwicklung trifft längst nicht nur auf Privatleute, sondern auch auf Firmen zu. Das Schlagwort Industrie 4.0 verheißt bereits eine zunehmende Vernetzung diverser geschäftlicher Vorgänge über das Internet.

Anbieter von Cyberversicherungen für kleinere und mittelständische Unternehmen (KMU) haben Versicherungen die Erfahrung gemacht, dass trotz dieser eindeutigen Entwicklung Cyberrisiken immer noch unterschätzt werden, da sie als etwas Abstraktes wahrgenommen werden. Für KMU kann dies ein gefährlicher Trugschluss sein, da gerade hier Cyberattacken existenzbedrohende Ausmaße annehmen können. So wird noch häufig gefragt, was Cyberrisiken eigentlich sind. Diese Frage ist mehr als verständlich, denn ohne (Cyber-)Risiken bestünde auch kein Bedarf für eine (Cyber-)Versicherung.

Wo erhalte ich vollständige Informationen über FAR?

Nachfolgend finden Sie alle Details zu Übungstests, Dumps und aktuellen Fragen der FAR: CPA Financial Accounting and Reporting Prüfung.

2023 Updated Actual FAR questions as experienced in Test Center

Aktuelle FAR Fragen aus echten Tests von Killexams.com - easy finanz | easyfinanz

FAR exam Questions - CPA Financial Accounting and Reporting | https://www.easyfinanz.cc/

AICPA FAR : CPA Financial Accounting and Reporting exam Dumps

Exam Dumps Organized by Martha nods

Latest 2023 Updated AICPA CPA Financial Accounting and Reporting Syllabus
FAR exam questions / Braindumps contains real exam Questions

Practice Tests and Free VCE Software - Questions Updated on Daily Basis
Big Discount / Cheapest price & 100% Pass Guarantee

FAR Exam Center Questions : Download 100% Free FAR exam questions (PDF and VCE)

Exam Number : FAR
Exam Name : CPA Financial Accounting and Reporting
Vendor Name : AICPA
Update : Click Here to Check Latest Update
Question Bank : Check Questions

Once you memorize these FAR PDF Dumps, you will get 100% marks.
If you are interested in passing the AICPA FAR exam and advancing your career, killexams.com offers an easy way to prepare with their reliable and up-to-date FAR test questions, which come with a 100% unconditional guarantee. Their site provides the latest and most current 2023 killexams FAR Study Guide with real FAR test questions for new exam topics.

If you want to pass the AICPA FAR exam to secure high-paying jobs, you can visit killexams.com and register to obtain the complete FAR Dumps. The website has a team of experts who work to provide updated and valid FAR exam questions. You will also get a VCE test simulator to ensure your success in the FAR exam. You can log in to your account and obtain the updated and valid FAR exam questions anytime you want. While there are many companies offering FAR study materials, it's important to note that the latest and valid 2023 FAR Dumps are not free of cost. Therefore, it's important to be cautious of free FAR study materials available online.

To pass the AICPA FAR exam, you need to have a clear understanding of all the course outlines, syllabus, and objectives. Just reading the FAR course guide won't suffice. You need to understand the difficult scenarios and questions asked in the real FAR exam. You can obtain free FAR PDF test questions from killexams.com and go through them. They ensure that if you can answer the free CPA Financial Accounting and Reporting questions, you can register to get the full version of the FAR Dumps at an incredibly discounted price. This will help you achieve success in the CPA Financial Accounting and Reporting exam. You can obtain and install the FAR VCE test simulator on your computer and take practice questions frequently. Once you feel confident enough, you can register for the real FAR exam.

Passing the AICPA FAR exam is not an easy task, and relying only on FAR textbooks or free study materials available online won't be enough. The real FAR exam consists of many tricky questions that can confuse and cause you to fail. To tackle this, killexams.com provides real FAR Dumps in the form of Test Prep and a VCE test simulator. You can start by downloading 100% free FAR Questions and Answers before signing up for the full version of FAR Dumps. They are confident that you will be satisfied with the quality of their study materials.

FAR exam Format | FAR Course Contents | FAR Course Outline | FAR exam Syllabus | FAR exam Objectives

Within the Blueprints, you will find the following information for each exam section:

Content organized by Area, Group and Topic along with score weighting

Sample task statements that represent what you may be asked to do when testing

Skill levels at which tasks are tested

Reference materials that support the trial task statements

Number of item types you must complete (multiple-choice questions, task-based simulations and written communication tasks)

Score weighting of each item type

Content area allocation Weight

I. Conceptual Framework, Standard-Setting and Financial Reporting 25–35%

II. Select Financial Statement Accounts 30–40%

III. Select Transactions 20–30%

IV. State and Local Governments 5–15%

Each exam section is delivered in five smaller sections called testlets. Each testlet features different item types (see below) used to test your knowledge and skills. To learn more about how each section is organized, including when you can take a break, review the CPA exam structure.

Exam Item Types

You will be tested during the CPA exam using three types of test items that appear within specific testlets in each section.

Multiple-Choice Questions (MCQ)

The multiple-choice portions are presented in the first two testlets of each exam section.

Task-Based Simulations (TBS)

Task-based simulations are condensed case studies that test accounting knowledge and skills using real life, work-related situations. All task-based simulations are intended to assess knowledge and skills that are appropriate for an entry-level accountant. There are three TBS testlets in the AUD, FAR and REG sections, and two TBS testlets in the BEC section.

Written Communication Tasks

Written communication tasks appear only in the BEC section of the CPA Exam. For each of three written communication tasks, you must read a scenario and then write an appropriate document relating to the scenario. The instructions state what form the document should take (such as a memo or letter) and its focus. Your response should provide the correct information in writing that is clear, complete and professional.

Each of the four exam sections is broken down into five smaller sections called testlets. These testlets feature multiple-choice questions (MCQs) and task-based simulations (TBSs). In the case of BEC, you also have to complete three written communication tasks. The number of MCQs and TBSs tested varies depending upon the specific section taken. You will receive at least one research question (research-oriented TBS) in the AUD, FAR and REG sections. To complete them, you will have to search the related authoritative literature and find an appropriate reference.



During each exam section, you will be offered a 15-minute break after the first TBS testlet. This is about midway through the section (two hours). You may accept this break and pause the exam timer or you may continue testing. To accept the break, click the “Take a Break” button. During this break, you must leave the testing room and follow all Prometric security rules. The exam timer will restart when the 15-minute break ends.

In addition to the 15-minute break, you may also take optional breaks after all other testlets but you cannot pause the exam timer. The timer will continue to run.

The Financial Accounting and Reporting (FAR) section of the Uniform CPA
Exam (the Exam) assesses the knowledge and skills that a newly licensed
CPA must demonstrate in the financial accounting and reporting frameworks
used by business entities (public and nonpublic), not-for-profit entities and state
and local government entities.

The financial accounting and reporting frameworks that are eligible for
assessment within the FAR section of the exam include the standards and
regulations issued by the:

• Financial Accounting Standards Board (FASB)

• U.S. Securities and Exchange Commission (U.S. SEC)

• American Institute of Certified Public Accountants (AICPA)

• Governmental Accounting Standards Board (GASB)

• International Accounting Standards Board (IASB)

A listing of standards and regulations promulgated by these bodies, and other
reference materials that are eligible for exam in the FAR section of the
Exam are included under References at the conclusion of this introduction.

Content organization and tasks

The FAR section blueprint is organized by content AREA, content GROUP and
content TOPIC. Each group or Topic includes one or more representative TASKS
that a newly licensed CPA may be expected to complete in practice.

Tasks in the FAR section blueprint are representative. The tasks are not
intended to be (nor should they be viewed as) an all-inclusive list of tasks that
may be tested in the FAR section of the Exam. Additionally, it should be noted
that the number of tasks associated with a particular content group or topic
is not indicative of the extent such content group, Topic or related skill level
will be assessed on the Exam. For example, the Topic titled “Notes to financial
statements” in Area I includes two tasks that are intended to encompass the
required disclosures for any Topic in the FASB Accounting Standards Codification,
while the group titled “Leases” in Area III includes eight tasks that are limited
to the accounting requirements in the Leases Topic of the FASB Accounting
Standards Codification. The number of tasks included in the blueprint for this

group and this Topic is not intended to suggest that “Leases” are more significant
to newly licensed CPAs or will be tested more than the “Notes to financial
statements.” Similarly, examples provided within the task statements should not
be viewed as all-inclusive.

Content allocation

The following table summarizes the content areas and the allocation of content
tested in the FAR section of the Exam:

Overview of content areas

Area I of the FAR section blueprint covers FASBs Conceptual Framework, FASBs
standard-setting process and several different financial reporting topics. The
financial reporting subjects include the following:

• General-purpose financial statements applicable to for-profit entities,
not-for-profit entities and employee benefit plans under the FASB Accounting
Standards Codification

• Disclosures specific to public companies including earnings per share
and segment reporting under the FASB Accounting Standards Codification
and the interim, annual and periodic filing requirements for U.S. registrants in
accordance with the rules of the U.S. SEC

• Financial statements prepared under special purpose frameworks as described
in AU-C Section 800 of the Codification of Statements on Auditing Standards
Area II of the FAR section blueprint covers the financial accounting and
reporting requirements in the FASB Accounting Standards Codification that are
applicable to select financial statement accounts.

• To the extent applicable, each group and Topic in the area is eligible for testing
within the context of both for-profit and not-for-profit entities.
– If significant accounting or reporting differences exist between for-profit
and not-for-profit entities for a given group or topic, such differences are in
representative not-for-profit tasks in the blueprint.

Area III of the FAR section blueprint covers the financial accounting and
reporting requirements for select transactions that are applicable to entities
under the FASB Accounting Standards Codification and the IASB standards.
• The testing of content under the IASB standards is limited to a separate group
titled, “Differences between IFRS and U.S. GAAP.”

• To the extent applicable, the remaining groups in the area are eligible for
testing within the context of both for-profit and not-for-profit entities.
– If significant accounting or reporting differences exist between for-profit and
not-for-profit entities, such differences are in representative not-for-profit
tasks in the blueprint.

Area IV of the FAR section blueprint covers GASBs conceptual framework as
well as the financial accounting and reporting requirements for state and local
governments under the GASB standards and interpretations.

Section assumptions

The FAR section of the exam includes multiple-choice questions, task-based
simulations and research prompts. When completing questions in the FAR
section of the Exam, candidates should assume that all of the information
provided in each question is material. In addition, candidates should assume
that each question applies to a for-profit business entity reporting under U.S.
GAAP unless otherwise stated in the fact pattern for a question. For example,
questions that apply to not-for-profit entities specify the nature of these entities

as “not-for-profit” or “non-governmental, not-for-profit.” Questions that apply to
IFRS include phrases such as “under IFRS” or “according to IFRS.” Questions
that apply to the state and local governments include phrases such as “local
government,” “state,” “municipality” or “city.”

Skill allocation

The exam focuses on testing higher order skills. Based on the nature of
the task, each representative task in the FAR section blueprint is assigned
a skill level. FAR section considerations related to the skill levels are
discussed below.

Skill levels

Evaluation The examination or exam of problems, and
use of judgment to draw conclusions.


The examination and study of the interrelationships
of separate areas in order to identify causes and find
evidence to support inferences.

Application The use or demonstration of knowledge, concepts
or techniques.

Remembering and
The perception and comprehension of the
significance of an area utilizing knowledge gained
Remembering and Understanding tasks are in all four areas of the FAR blueprint.
These tasks, such as identifying transactions and financial reporting requirements,
frequently require newly licensed CPAs to demonstrate their comprehension of
accounting concepts and standards. Area IV has the highest concentration of
remembering and understanding tasks.

• Application tasks are in all four areas of the FAR blueprint. These tasks, such as
preparing journal entries and financial statements, frequently require newly licensed
CPAs to use accounting concepts and standards to measure and recognize financial
statement amounts.

• Analysis tasks are in Area I, Area II and Area III of the FAR blueprint. These tasks,
such as reconciling account balances, interpreting agreements and detecting
financial reporting discrepancies, frequently require newly licensed CPAs to
demonstrate a higher level of interpretation. Area I and Area II have the highest
concentration of analysis tasks.

The representative tasks combine both the applicable content knowledge and the
skills required in the context of the work that a newly licensed CPA would reasonably
be expected to perform. The FAR section does not test any content at the Evaluation
skill level as newly licensed CPAs are not expected to demonstrate that level of skill in
regards to the FAR content.

Killexams Review | Reputation | Testimonials | Feedback

Passing FAR exam is just click away!
Thanks to killexams.com FAR braindumps, I scored 100% on the exam today. I never thought it was possible, but their material had me fully prepared. The questions provided covered all the topics, and I was pleasantly surprised to see the same questions on the real exam. I highly recommend using killexams for exam preparation.

Valid FAR exam is really latest some hours now.
I used both the killexams.com Questions Answers dump and the FAR exam Simulator for my exam preparation, and they worked well for me. The material helped me identify my weaknesses and Excellerate my knowledge of the precise topics, making me well-prepared for the exam. I wish everyone success in their exam endeavors.

Get these FAR Questions and Answers, put together and chillout!
I owe my incredible success on the FAR exam to killexams.com Brain dumps. Their Questions Answers helped me pass the exam with a score of 91% after only 12 days of preparation. I never thought it was possible until I found the product. Thank you, killexams.com, for your invaluable support.

Where will I find Questions Answers to study FAR exam?
Before using killexams.com, I never thought I would pass the FAR exam with ease. However, their customized material helped me understand the concepts better and answer even the unknown questions with confidence. Their educational resources were a great source of inspiration, and I felt energized to take on the exam. I highly recommend killexams.com for anyone preparing for the FAR exam.

FAR exam questions are changed, Where can i obtain new question bank?
Killexams.com is an exceptional and accurate platform that I have come across to prepare for IT tests. It provides you with precisely what you need to understand for FAR exams. Several of my friends have used killexams.com for certifications such as Cisco, Oracle, Microsoft, ISC, and more, and found it to be dependable and valid. In fact, it's my personal favorite too.

AICPA CPA exam Cram


Why the CPA exam’s 150-hour college credit rule is outdated–and inequitable

No result found, try new keyword!In 1988, the American Institute of Certified Public Accountants (AICPA ... the very hard exam (and they advocate for it to remain rigorous and tough) yet not receive the CPA designation until ...

Certified Public Accountant (CPA): Definition, What CPAs Do

What is a CPA? And when might you need one? Although these accounting pros usually come to mind when it comes to filing income taxes, they can help with quite a few other things.

What is a CPA?

CPA stands for certified public accountant. It’s a credential an accounting professional can earn to demonstrate expertise in their field. Becoming a CPA requires passing an exam and fulfilling several education and experience requirements.

Internationally, accounting professionals with similar education and credentials are called CAs, or charted accountants.

How do you become a CPA?

To earn a CPA title, candidates must pass a 16-hour test called the Uniform CPA Exam. Before taking the exam, they must also meet an education requirement[0]

. Typically, that means completing 120 to 150 hours of credited coursework, with a minimum of 24 hours focused on accounting and 24 hours focused on business courses[0] .

Becoming a CPA means meeting specific experience and ethics requirements, too. The state usually sets those parameters, but generally, you can’t officially be called a CPA until you’ve apprenticed under one for at least a year[0]

National Association of State Boards of Accountancy. CPA Exam. Accessed Aug 17, 2023. .

Once an accountant has earned a CPA license, some work is required to maintain it. Many state boards ask certified public accountants to take additional courses throughout their careers to keep their skills sharp and up to date.

Track your finances

A NerdWallet account is the smartest way to track your savings, credit cards, and investments together in one place.

What is the CPA exam?

The certified public accountant exam, formally called the Uniform CPA Exam, is a nationally administered test that sets the standards for the skills and knowledge CPAs must possess.

The exam has four sections: auditing and attestation, business environment and concepts, financial accounting and reporting, and regulation. To pass, candidates must earn a score of at least 75 on each section.

What do CPAs do?

People often think of CPAs when they think about tax preparation and filing, but these professionals can work in several industries, depending on their focus. This can include tax planning, financial reporting or working as an accountant for a private or public company[0]


CPAs are often the people who are called in to conduct audits — exams of a business’s paperwork and financial statement. They can also hold chief controller or chief financial officer (CFO) positions, depending on their skill level and education.

What is the difference between an accountant and a CPA?

Typically, an accountant is a person who has a degree in accounting from a higher education institution. However, this is not an official requirement because the general term “accountant” is largely unregulated in the U.S.

Accountants can provide similar services to a CPA, but CPAs are distinct from accountants in a few ways:

How can a CPA help with my taxes?

If you’re wondering how a CPA can assist you with taxes and whether you need one’s help in the first place, you can start by asking: Why do I need help, and what kind of help do I need?

If you’re not sure where to start when it comes to filing, many resources can walk you through how to file your taxes. Once you’ve got the basics down, you might find that quality tax software is often helpful enough to get your annual tax forms in — some taxpayers may even be able to do their taxes for free.

Calling in a tax-focused CPA could make sense if you’re struggling to figure something out about your tax life, have complex needs or have questions you could use extra guidance with. If you need to file for a tax extension, for example, because you need extra help with your paperwork, a tax pro can help you to get back on track.

Certain people, such as business owners and those who are self-employed, might find working with a CPA beneficial because CPAs can also provide small-business tax advisory services, aka big-picture tax and financial planning, that might be particularly helpful to these taxpayers.

AICPA, NASBA team with Tulane to ease CPA licensing

The American Institute of CPAs and the National Association of State Boards of Accountancy are pilot-testing a program with Tulane University in New Orleans to make it easier and less expensive for accounting students to earn the 150 credit hours necessary to attain a CPA license.

They plan to partner this fall on a post-graduate program with the Tulane School of Professional Advancement to combine online learning with on-the-job professional experience for college accounting graduates. The AICPA-NASBA initiative, dubbed the Experience, Learn and Earn program, or ELE for short, promises to offer a less costly and more flexible way for young people to earn a CPA license.

The program is aimed at accounting majors who have completed their bachelor's degree and core accounting classes but have fewer than the 150 credit hours needed for a CPA license. 

In the pilot, accounting graduates will join an ELE-affiliated firm as a paid staffer and earn up to 30 university credits through self-study online courses. All the firms will agree to provide participants with time during the week for coursework in a balanced, flexible way. The credit-hour costs will be set at "highly affordable" rates, according to the AICPA and NASBA. Participating firms will need to provide support and mentoring to help program participants work toward their CPA license.

Accounting firms have experienced trouble in filling the pipeline of young accountants entering the profession as more experienced accountants retire. The AICPA 2021 Trends report found accounting graduates trended downward in the 2019–2020 academic year, with declines of 2.8% and 8.4% at the bachelor's and master's levels, respectively. 

The program aims to ease some of the financial and time hurdles for college graduates. Tulane will pilot the ELE program, with initial classes starting in January. The AICPA and NASBA expect to add more universities to the program soon.

"Lessons from this pilot will be applied to extensions of the program at other universities, with the idea the initiative can grow quickly to meet the demand nationally," said NASBA president and CEO Ken Bishop in a statement. "The ELE program reinforces the rigor they want reflected in CPA licensure with the needed flexibility and support for today's accounting graduates."

"CPAs perform respected, rewarding work and their lifetime earning potential is substantial," said AICPA CEO of public accounting Susan Coffey in a statement Monday. "Yet we're all aware of the soaring cost of education and the need for college graduates to pay off student debt and support themselves. The ELE program offers prospective CPA candidates a program that can reduce their cost of education, allow them to earn a paycheck, and advance their careers at the same time."

The first participating university, Tulane, will offer an initial library of courses on subjects relevant to a student's accounting career, along with subjects that accounting firms think will jump-start a participating associate's career. As the ELE program grows, more courses will be added from other universities, enabling participants and firms the ability to customize their own integrated "learning and earning" plans.

"We're excited to bring Tulane's expertise to the ELE program and help expand opportunities for students who want a high-quality academic experience that is also flexible," said Suri Duitch, dean of Tulane's School of Professional Advancement, in a statement.

Firms that want to be part of the pilot program can learn more details here. The ELE program is one of several initiatives the AICPA is following to cope with CPA pipeline issues. 


Obviously it is hard task to pick solid certification Questions Answers concerning review, reputation and validity since individuals get scam because of picking bad service. Killexams.com ensure to serve its customers best to its value concerning exam questions update and validity. The vast majority of customers scam by resellers come to us for the exam questions and pass their exams cheerfully and effectively. They never trade off on their review, reputation and quality because killexams review, killexams reputation and killexams customer certainty is vital to us. Specially they deal with killexams.com review, killexams.com reputation, killexams.com scam report grievance, killexams.com trust, killexams.com validity, killexams.com report. In the event that you see any false report posted by their competitors with the name killexams scam report, killexams.com failing report, killexams.com scam or something like this, simply remember there are several terrible individuals harming reputation of good administrations because of their advantages. There are a great many successful clients that pass their exams utilizing killexams.com exam dumps, killexams PDF questions, killexams questions bank, killexams VCE exam simulator. Visit their specimen questions and test exam dumps, their exam simulator and you will realize that killexams.com is the best brain dumps site.

Which is the best dumps website?
Yes, Killexams is hundred percent legit together with fully dependable. There are several benefits that makes killexams.com authentic and legit. It provides informed and hundred percent valid exam questions that contain real exams questions and answers. Price is minimal as compared to the majority of the services online. The Questions Answers are up to date on common basis with most recent brain dumps. Killexams account method and merchandise delivery can be quite fast. Computer file downloading is normally unlimited and really fast. Assist is avaiable via Livechat and E mail. These are the features that makes killexams.com a strong website that supply exam questions with real exams questions.

Is killexams.com test material dependable?
There are several Questions Answers provider in the market claiming that they provide real exam Questions, Braindumps, Practice Tests, Study Guides, cheat sheet and many other names, but most of them are re-sellers that do not update their contents frequently. Killexams.com is best website of Year 2023 that understands the issue candidates face when they spend their time studying obsolete contents taken from free pdf obtain sites or reseller sites. Thats why killexams.com update exam Questions Answers with the same frequency as they are updated in Real Test. exam questions provided by killexams.com are Reliable, Up-to-date and validated by Certified Professionals. They maintain examcollection of valid Questions that is kept up-to-date by checking update on daily basis.

If you want to Pass your exam Fast with improvement in your knowledge about latest course contents and subjects of new syllabus, They recommend to obtain PDF exam Questions from killexams.com and get ready for real exam. When you feel that you should register for Premium Version, Just choose visit killexams.com and register, you will receive your Username/Password in your Email within 5 to 10 minutes. All the future updates and changes in Questions Answers will be provided in your obtain Account. You can obtain Premium exam questions files as many times as you want, There is no limit.

Killexams.com has provided VCE practice exam Software to Practice your exam by Taking Test Frequently. It asks the Real exam Questions and Marks Your Progress. You can take test as many times as you want. There is no limit. It will make your test prep very fast and effective. When you start getting 100% Marks with complete Pool of Questions, you will be ready to take real Test. Go register for Test in Exam Center and Enjoy your Success.

RHIA practice exam | CRNE practice exam | NE-BC online exam | 7497X braindumps | CGFM practice exam | 412-79v10 braindumps | ACF-CCP practical test | DSST-HRM exam Cram | CNS pass marks | ATTA certification trial | LSAT-Logical-Reasoning PDF Dumps | CEH-001 braindumps | IFSEA-CFM free pdf | CPP-CPA online exam | A00-250 practice exam | Sitecore-Experience-Solution-9-Developer practice questions | AD0-E207 cheat sheet | 500-701 model question | CLEP Latest subjects | ACMP exam prep |

FAR - CPA Financial Accounting and Reporting answers
FAR - CPA Financial Accounting and Reporting Questions and Answers
FAR - CPA Financial Accounting and Reporting exam contents
FAR - CPA Financial Accounting and Reporting PDF Download
FAR - CPA Financial Accounting and Reporting braindumps
FAR - CPA Financial Accounting and Reporting exam format
FAR - CPA Financial Accounting and Reporting Cheatsheet
FAR - CPA Financial Accounting and Reporting Question Bank
FAR - CPA Financial Accounting and Reporting questions
FAR - CPA Financial Accounting and Reporting PDF Dumps
FAR - CPA Financial Accounting and Reporting testing
FAR - CPA Financial Accounting and Reporting outline
FAR - CPA Financial Accounting and Reporting exam syllabus
FAR - CPA Financial Accounting and Reporting teaching
FAR - CPA Financial Accounting and Reporting Latest Topics
FAR - CPA Financial Accounting and Reporting exam Questions
FAR - CPA Financial Accounting and Reporting exam syllabus
FAR - CPA Financial Accounting and Reporting Question Bank
FAR - CPA Financial Accounting and Reporting exam Braindumps
FAR - CPA Financial Accounting and Reporting book
FAR - CPA Financial Accounting and Reporting Dumps
FAR - CPA Financial Accounting and Reporting test
FAR - CPA Financial Accounting and Reporting information search
FAR - CPA Financial Accounting and Reporting questions
FAR - CPA Financial Accounting and Reporting real questions
FAR - CPA Financial Accounting and Reporting study tips
FAR - CPA Financial Accounting and Reporting Free exam PDF
FAR - CPA Financial Accounting and Reporting testing
FAR - CPA Financial Accounting and Reporting tricks
FAR - CPA Financial Accounting and Reporting real questions
FAR - CPA Financial Accounting and Reporting study help
FAR - CPA Financial Accounting and Reporting exam Questions
FAR - CPA Financial Accounting and Reporting exam dumps
FAR - CPA Financial Accounting and Reporting braindumps
FAR - CPA Financial Accounting and Reporting cheat sheet
FAR - CPA Financial Accounting and Reporting exam Cram
FAR - CPA Financial Accounting and Reporting information source
FAR - CPA Financial Accounting and Reporting Dumps
FAR - CPA Financial Accounting and Reporting real Questions
FAR - CPA Financial Accounting and Reporting learn
FAR - CPA Financial Accounting and Reporting test
FAR - CPA Financial Accounting and Reporting exam dumps
FAR - CPA Financial Accounting and Reporting Dumps
FAR - CPA Financial Accounting and Reporting exam

Other AICPA exam Dumps

PCAP-31-03 free practice tests | CPA-AUD questions and answers | BEC Question Bank | FAR Dumps | PCEP-30-01 study material | CPA-REG braindumps |

Best exam questions You Ever Experienced

200-500 practice exam | 250-251 online exam | EX407 Free exam PDF | CSWIP real questions | OG0-093 exam prep | QV_Developer_11 Practice test | CPQ-211 Practice Questions | FSDEV Practice Test | TT0-101 real Questions | DANB practice questions | CPUX-F mock exam | OG0-092 exam preparation | Nonprofit-Cloud-Consultant question test | GASF exam answers | 202-450 exam questions | 3X0-202 exam results | CJE test sample | 3V0-752 practice test | 1D0-61A practice exam | ESPA-EST free pdf |

References :


Similar Websites :
Pass4sure Certification exam dumps
Pass4Sure exam Questions and Dumps

Direct Download

FAR Reviews by Customers

Customer Reviews help to evaluate the exam performance in real test. Here all the reviews, reputation, success stories and ripoff reports provided.

FAR Reviews

100% Valid and Up to Date FAR Exam Questions

We hereby announce with the collaboration of world's leader in Certification Exam Dumps and Real Exam Questions with Practice Tests that, we offer Real Exam Questions of thousands of Certification Exams Free PDF with up to date VCE exam simulator Software.

Warum sind Cyberrisiken so schwer greifbar?

Als mehr oder weniger neuartiges Phänomen stellen Cyberrisiken Unternehmen und Versicherer vor besondere Herausforderungen. Nicht nur die neuen Schadenszenarien sind abstrakter oder noch nicht bekannt. Häufig sind immaterielle Werte durch Cyberrisiken in Gefahr. Diese wertvollen Vermögensgegenstände sind schwer bewertbar.

Obwohl die Gefahr durchaus wahrgenommen wird, unterschätzen viele Firmen ihr eigenes Risiko. Dies liegt unter anderem auch an den Veröffentlichungen zu Cyberrisiken. In der Presse finden sich unzählige Berichte von Cyberattacken auf namhafte und große Unternehmen. Den Weg in die Presse finden eben nur die spektakulären Fälle. Die dort genannten Schadenszenarien werden dann für das eigene Unternehmen als unrealistisch eingestuft. Die für die KMU nicht minder gefährlichen Cyber­attacken werden nur selten publiziert.

Aufgrund der fehlenden öffentlichen Meldungen von Sicherheitsvorfällen an Sicherheitsbehörden und wegen der fehlenden Presseberichte fällt es schwer, Fakten und Zahlen zur Risikolage zu erheben. Aber ohne diese Grundlage fällt es schwer, in entsprechende Sicherheitsmaßnahmen zu investieren.

Erklärungsleitfaden anhand eines Ursache-Wirkungs-Modells

Häufig nähert man sich dem Thema Cyberrisiko anlass- oder eventbezogen, also wenn sich neue Schaden­szenarien wie die weltweite WannaCry-Attacke entwickeln. Häufig wird auch akteursgebunden beleuchtet, wer Angreifer oder Opfer sein kann. Dadurch begrenzt man sich bei dem Thema häufig zu sehr nur auf die Cyberkriminalität. Um dem Thema Cyberrisiko jedoch gerecht zu werden, müssen auch weitere Ursachen hinzugezogen werden.

Mit einer Kategorisierung kann das Thema ganzheitlich und nachvollziehbar strukturiert werden. Ebenso hilft eine solche Kategorisierung dabei, eine Abgrenzung vorzunehmen, für welche Gefahren Versicherungsschutz über eine etwaige Cyberversicherung besteht und für welche nicht.

Die Ursachen sind dabei die Risiken, während finanzielle bzw. nicht finanzielle Verluste die Wirkungen sind. Cyberrisiken werden demnach in zwei Hauptursachen eingeteilt. Auf der einen Seite sind die nicht kriminellen Ursachen und auf der anderen Seite die kriminellen Ursachen zu nennen. Beide Ursachen können dabei in drei Untergruppen unterteilt werden.

Nicht kriminelle Ursachen

Höhere Gewalt

Häufig hat man bei dem Thema Cyberrisiko nur die kriminellen Ursachen vor Augen. Aber auch höhere Gewalt kann zu einem empfindlichen Datenverlust führen oder zumindest die Verfügbarkeit von Daten einschränken, indem Rechenzentren durch Naturkatastrophen wie beispielsweise Überschwemmungen oder Erdbeben zerstört werden. Ebenso sind Stromausfälle denkbar.

Menschliches Versagen/Fehlverhalten

Als Cyberrisiken sind auch unbeabsichtigtes und menschliches Fehlverhalten denkbar. Hierunter könnte das versehentliche Veröffentlichen von sensiblen Informationen fallen. Möglich sind eine falsche Adressierung, Wahl einer falschen Faxnummer oder das Hochladen sensibler Daten auf einen öffentlichen Bereich der Homepage.

Technisches Versagen

Auch Hardwaredefekte können zu einem herben Datenverlust führen. Neben einem Überhitzen von Rechnern sind Kurzschlüsse in Systemtechnik oder sogenannte Headcrashes von Festplatten denkbare Szenarien.

Kriminelle Ursachen


Hackerangriffe oder Cyberattacken sind in der Regel die Szenarien, die die Presse dominieren. Häufig wird von spektakulären Datendiebstählen auf große Firmen oder von weltweiten Angriffen mit sogenannten Kryptotrojanern berichtet. Opfer kann am Ende aber jeder werden. Ziele, Methoden und auch das Interesse sind vielfältig. Neben dem finanziellen Interesse können Hackerangriffe auch zur Spionage oder Sabotage eingesetzt werden. Mögliche Hackermethoden sind unter anderem: Social Engineering, Trojaner, DoS-Attacken oder Viren.

Physischer Angriff

Die Zielsetzung eines physischen Angriffs ist ähnlich dem eines Hacker­angriffs. Dabei wird nicht auf die Tools eines Hackerangriffs zurückgegriffen, sondern durch das physische Eindringen in Unternehmensgebäude das Ziel erreicht. Häufig sind es Mitarbeiter, die vertrauliche Informationen stehlen, da sie bereits den notwendigen Zugang zu den Daten besitzen.


Obwohl die Erpressung aufgrund der eingesetzten Methoden auch als Hacker­angriff gewertet werden könnte, ergibt eine Differenzierung Sinn. Erpressungsfälle durch Kryptotrojaner sind eines der häufigsten Schadenszenarien für kleinere und mittelständische Unternehmen. Außerdem sind auch Erpressungsfälle denkbar, bei denen sensible Daten gestohlen wurden und ein Lösegeld gefordert wird, damit sie nicht veröffentlicht oder weiterverkauft werden.

Ihre Cyberversicherung sollte zumindet folgende Schäden abdecken:


  • Soforthilfe und Forensik-Kosten (Kosten der Ursachenermittlung, Benachrichtigungskosten und Callcenter-Leistung)
  • Krisenkommunikation / PR-Maßnahmen
  • Systemverbesserungen nach einer Cyber-Attacke
  • Aufwendungen vor Eintritt des Versicherungsfalls

Cyber-Drittschäden (Haftpflicht):

  • Befriedigung oder Abwehr von Ansprüchen Dritter
  • Rechtswidrige elektronische Kommunikation
  • Ansprüche der E-Payment-Serviceprovider
  • Vertragsstrafe wegen der Verletzung von Geheimhaltungspflichten und Datenschutzvereinbarungen
  • Vertragliche Schadenersatzansprüche
  • Vertragliche Haftpflicht bei Datenverarbeitung durch Dritte
  • Rechtsverteidigungskosten


  • Betriebsunterbrechung
  • Betriebsunterbrechung durch Ausfall von Dienstleister (optional)
  • Mehrkosten
  • Wiederherstellung von Daten (auch Entfernen der Schadsoftware)
  • Cyber-Diebstahl: elektronischer Zahlungsverkehr, fehlerhafter Versand von Waren, Telefon-Mehrkosten/erhöhte Nutzungsentgelte
  • Cyber-Erpressung
  • Entschädigung mit Strafcharakter/Bußgeld
  • Ersatz-IT-Hardware
  • Cyber-Betrug