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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
True or False: Equipment Failure can occur from Humidity.
A. False
B. True
Answer: B

NEW QUESTION: 2
Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:
A. $4,000
B. $0
C. $5,000
D. $6,000
Answer: C
Explanation:
Explanation
Choice "c" is correct. Wolf's passive loss for 1989 is $5,000 ($100,000 operating loss * 5% interest in
partnership).
Choice "a" is incorrect. Wolf did not materially participate in the partnership, so the loss was passive.
Choice "b" is incorrect. Wolf's passive loss of $5,000 could not be reduced by his distributive share of the
partnership's "interest income" totaling $1,000. Interest income is considered "portfolio income," and
neither the partnership nor a partner can offset it against passive losses.
Choice "d" is incorrect. No items of income or deduction from portfolio income or activities in which the
taxpayer materially participates may be combined or offset with passive losses unless the activity
generating the loss is completely disposed of in a taxable transaction.

NEW QUESTION: 3
会社は、Microsoft Dynamics CRMとMicrosoft SQL Serverをオンプレミスで実行しています。 SQL Server Integration Services(SSIS)パッケージは、Dynamics CRM APIからデータを抽出し、そのデータをSQL Serverデータウェアハウスにロードします。
データセンターの容量が不足しています。ネットワーク構成のため、オンプレミスのデータをhttps経由でクラウドに抽出する必要があります。追加のポートを開くことはできません。ソリューションは、最小限の労力で実装する必要があります。
パイプラインシステムを作成する必要があります。
どのコンポーネントを使用する必要がありますか?回答するには、回答エリアのダイアログボックスで適切なテクノロジーを選択します。
注:それぞれの正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation

Box 1: Source
For Copy activity, it requires source and sink linked services to define the direction of data flow.
Copying between a cloud data source and a data source in private network: if either source or sink linked service points to a self-hosted IR, the copy activity is executed on that self-hosted Integration Runtime.
Box 2: Self-hosted integration runtime
A self-hosted integration runtime can run copy activities between a cloud data store and a data store in a private network, and it can dispatch transform activities against compute resources in an on-premises network or an Azure virtual network. The installation of a self-hosted integration runtime needs on an on-premises machine or a virtual machine (VM) inside a private network.
References:
https://docs.microsoft.com/en-us/azure/data-factory/create-self-hosted-integration-runtime


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