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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
You are the accounts payable manager for you company.
You want to create an invoice but you do not need the approval process.
Which method allows you to post as soon as you record the invoice from the vendor?
A. Invoice journal
B. Voucher template
C. Invoice register
D. Periodic journal
Answer: B

NEW QUESTION: 2
A company is considering issuing debt in a market environment in which there is a larger than normal spread between high- and low-risk investments. Among several factors, what are the concerns regarding investor behavior that the treasurer will MOST need to consider?
A. Matching maturity
B. Flight to quality
C. Availability of collateral
D. Capital structure
Answer: B

NEW QUESTION: 3
Which of the following may occasionally be purchased at a discount from net assets value?
A. open-end funds
B. closed-end funds
C. no-load funds
D. contractual plans
Answer: B
Explanation:
Explanation/Reference:
Explanation: closed-end funds. Mutual funds are purchased at NAV (when no-load) or NAV plus a sales charge. The pricing of closed-end funds is determined by market activity and has no direct link to NAV.

NEW QUESTION: 4
Fill in the blank with the command to complete the statement below. Do not enter the full path of the command
The ___ command is used to remove the print jobs that have been queued for printing by using a secure connection.
A. lprm -E
Answer: A


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