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Exam Code: IIA-CIA-Part2-KR
Exam Name: Practice of Internal Auditing (IIA-CIA-Part2 Korean Version)
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1




Answer:
Explanation:

Explanation:

Box 1:
SaleID must be the primary key, as a constraint on the SaleID column that allows the field to be used as a record identifier is required.
Box2:
A constraint that limits the SalePrice column to values greater than four.
Box 3: UNIQUE
A constraint on the CategoryID column that allows one row with a null value in the column.
Box 4:
A foreign key constraint must be put on the productID referencing the ProductTypes table, as a constraint that uses the ProductID column to reference the Product column of the ProductTypes table is required.
Note: Requirements are:
You must add the following constraints to the SalesHistory table:

NEW QUESTION: 2
A nurse is coaching a group of student nurses about the anatomy and physiology of the head. The nurse
asks one of the students what to do if she observes that there is blood coming from a patient's ear after a
head injury sustained following a motor vehicle collision. The correct response by the student nurse
should be:
A. Test the drainage with dextrostix
B. Put sterile cotton loosely in the external ear
C. Turn the patient to the unaffected side
D. Cleanse the ear with sterile gauze
Answer: B
Explanation:
The correct response by the student nurse should be to put sterile cotton loosely in the
external ear. This will absorb the drainage without causing further trauma. Additionally, the nurse should
notify the attending physician immediately, as this could be a sign of a life threatening condition.

NEW QUESTION: 3
Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?
A. $90,000
B. $100,000
C. $110,000
D. $75,000
Answer: B
Explanation:
Explanation
Choice "c" is correct. The facts state that cash collections from customers were $100,000 and as a cash
basis taxpayer this is the amount of Mosh's gross taxable income for the year. Note that according to the
formula BASE - we can determine the amount of sales = $90,000, but that would give us accrual, not cash
basis, income.

Choice "a" is incorrect. See explanation above.
Choice "b" is incorrect. $90,000 is the amount of sales that would be Mosh's taxable income if Mosh were
an accrual basis taxpayer.
Choice "d" is incorrect. See explanation above.


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