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Exam Code: IAA-IAP
Exam Name: Internal Audit Practitioner
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
The following information relates to the activity of the defined postemployment benefit plan of Twain Publishers, Ltd.

Twain's expense recognized in the income statement is
A. US $120,000
B. US $135,000
C. US $145,000
D. US $140,000
Answer: C
Explanation:
Components of the expense are current service cost, interest cost, the expected return on plan assets, service cost recognition in full of vested amounts and amortization of nonvested amounts), and amortization of actuarial loss. Current service cost interest cost the amortization of actuarial loss, and the past service cost increase the expense The expected return on plan assets decreases the expense.


NEW QUESTION: 2
Your customer had a short WAN outage and you want to know If all of the gateways have reregistered with the Communication Manager server.
Which Interface and command must be used?
A. SMI with a process status command
B. SMI with a status summary command
C. ASA with a display process-status command
D. ASA with a status media-gateway command
Answer: D

NEW QUESTION: 3
An Ethernet frame is captured by network protocol analyzer tool and the value of Type/Length field is
0x0800.
Which of the following statements about the frame are correct? (Choose two)
A. The frame structure of the frame is 802.3
B. Its upper layer protocol is IP
C. Its upper layer protocol is IPX
D. The frame structure of the frame is Ethernet_II
Answer: B,D


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