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

60 Questions & Answers
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NEW QUESTION: 1
Bob was frustrated with his competitor, Brownies Inc., and decided to launch an attack that would result in serious financial losses. He planned the attack carefully and carried out the attack at the appropriate moment. Meanwhile, Trent, an administrator at Brownies Inc., realized that their main financial transaction server had been attacked. As a result of the attack, the server crashed and Trent needed to reboot the system, as no one was able to access the resources of the company. This process involves human interaction to fix it. What kind of Denial of Service attack was best illustrated in the scenario above?
A. DoS attacks which involves flooding a network or system
B. Simple DDoS attack
C. DoS attacks which is done accidentally or deliberately
D. DoS attacks which involves crashing a network or system
Answer: D

NEW QUESTION: 2
A chief information security officer (CISO) is providing a presentation to a group of network engineers. In the presentation, the CISO presents information regarding exploit kits. Which of the following might the CISO present?
A. Exploit kits are WIFI scanning tools that can find new honeypots
B. Exploit kits are vulnerability scanners used by penetration testers
C. Exploit kits are tools capable of taking advantage of multiple CVEs
D. Exploit kits are a new type of malware that allow attackers to control their computers
Answer: C

NEW QUESTION: 3
회사는 계약에 따라 다양한 나무, 식물 및 관목에 대한 수정, 곤충 관리 및 질병 관리 서비스를 제공합니다. 월 $ 50의 경우 회사는 가입자 구내를 방문하여 적절하게 적용합니다. 가입자가 정기 예약 된 신청 날짜 사이에 문제가있는 경우, 회사의 개인은 상황을 바로 잡기 위해 즉시 추가 서비스 요청을 합니다. 일부 가입자는 회사가 1 년에 115 달러 540의 연간 가격을 제공하기 때문에 1 년 내내 지불하기로 선택합니다. 연회비를 미리 지불하는 가입자의 경우 회사는 관련 수익을 인식해야 합니다.
A. 서비스가 수행됨에 따라 1 년에 걸쳐 고르게.
B. 모든 서비스가 수행 된 후 계약 연도 말에.
C. 회계 연도 말에.
D. 현금이 수집 될 때.
Answer: A
Explanation:
Income, which includes revenue and gains, should not be recognized until an increase in future economic benefits related to an increase in an asset or a decrease in a liability is sufficiently certain and can be measure I reliably. I-he most common time at which these two conditions are met is when the product or merchandise is delivered services are rendered to customers. In the situation presented the performance of the service monthly spraying) is so significant to creating a sufficient certainty of an increase in future economic benefits that revenue should not be recognized until delivery occurs.


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