List of top Computer Organization and Architecture Questions on ALU, data-path and control unit

Given below are two statements: One is labelled as Assertion (A) and the other is labelled as Reason (R):
Assertion (A): Interrupt service routine are generally executed by CPU to handles an interrupt.
Reasons (R): CPU handles an interrupt by checking the interrupt register at fixed time intervals.
In the light of the above Statements, choose the correct answer from the options given below: