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Exam Code: IIA-CIA-Part1
Exam Name: Essentials of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1

A. obfuscation
B. encryption
C. compression
D. anonymization
Answer: D

NEW QUESTION: 2

A. Option B
B. Option D
C. Option A
D. Option C
Answer: B
Explanation:
Explanation
Its best to use static addressing scheme where the number of systems is manageable rather than using a dynamic method such as DHCP as it is easy to operate and manage.

NEW QUESTION: 3
실체는 공원을 위해 지자체에 토지를 기증했습니다. 토지 비용은 미화 75,000 달러였으며, 기부 당시 시장 가치는 전문가가 결정한 미화 2 달러였습니다.
기업이 부동산 플랜트의 원가 요소와 초기 인식 후에 장비를 채택하도록 선택하지 않은 경우 토지의 다이얼을 기록하는 분개는 다음과 같습니다.

A. 옵션 A
B. 옵션 D
C. 옵션 B
D. 옵션 C
Answer: D
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.

NEW QUESTION: 4
With SAP S/4HANA simplified logistics, which of the following are relevant to the material ledger? There are 2 correct answers to this question.
A. The material ledger with actual costing requires a periodic costing run to update inventory values.
B. The migration of material ledger is NOT required if SAP S/4HANA Finance is already used in the legacy system.
C. The migration of material ledger is required when SAP S/4HANA Finance is already used in the legacy system.
D. The material ledger uses the currencies defined in both the leading and non-leading ledgers.
Answer: A,C


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