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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
Which of the following is a Java call-back method invoked when a view is clicked?
A. OnTapListener
B. OnClickDetector
C. Detector
D. OnClickListener
Answer: D

NEW QUESTION: 2
제조업 체의 재무 분석가는 내년 상반기 현금 흐름 (단기 차입금 제외)을 다음과 같이 추정했습니다.

이 기업은 사용 된 금액의 1 %의 비율로 매월이자를 지급하는 미화 4 백만 달러의 신용 한도를 보유하고 있습니다. 회사는 1 월 1 일에 2 백만 달러의 현금 잔고를 가질 것으로 예상되며, 신용 한도는 사용되지 않습니다. 모든 현금 흐름이 이달 말에 약 상반기 동안 이자에 대해 얼마를 지불 할 것이라고 가정합니까?
A. 0
B. US $ 132,000
C. US $ 80,000
D. US $ 61,000
Answer: D
Explanation:
The sum of the beginning balance and inflows exceeds the outflows for the first 2 months. At the end of March, however, the entity must use US $2.000.000 of its line of credit US
62.000.000 beginning balance $6,000,000 inflows - $10.000.000 outflows. Thus, interest for April is US $20.000 1% x $2.000,000). The net cash outflow for April ignoring short-term borrowings) is US $1.000.000 of an additional US $1,000,000 of the line of credit. However, the US $20.000 of interest for April must also be paid, so the amount of the line of credit used in May is US $3,020,000 $2.000,000 + $1.000.000 + $20.000)_ Interest for May is therefore US $30.200 1% $2,000.000 ) The net cash inflow for May of US $2,000,000 again ignoring short-term borrowings) and the borrowing of US $30.200 to pay the interest for May, the amount of the line of credit used in June is US $1.050.200_ Interest in June is US $10.502 1% $1,050,200), and total interest is US $60,702 $20,000 $ $30,200 $10,502). Consequently, the closest answer is US $61.000.

NEW QUESTION: 3
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A. named locations that have a private IP address range
B. trusted IPs that have a public IP address range
C. named locations that have a public IP address range
D. trusted IPs that have a private IP address range
Answer: C


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