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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
Payroll card accounts established directly or indirectly by an employer for the purpose of electronically transferring an employee's wages, salary, or other compensation on a recurring basis, are covered by:
A. Regulation Z
B. Regulation CC
C. Regulation T
D. Regulation E
Answer: D

NEW QUESTION: 2
What is the Shares Value?
A. For resource pools, either Expandable or Fixed.
B. Percentage of shares allocated to this virtual machine.
C. Amount of CPU or memory specified as reservation for this virtual machine. Bydefault, no reservation is specified and 0 is displayed.
D. Number of shares allocated to this virtual machine
E. Shares specified for this virtual machine. Each virtual machine is entitled to resourcesin proportion to its specified shares, bounded by its reservation and limit. A virtualmachine with twice as many shares as another is entitled to twice as many resources.Shares default to Normal.
F. Amount of CPU or memory specified as upper limit for this virtual machine. Bydefault, no limit is specified and Unlimited is displayed.
Answer: D
Explanation:
Shares ValuE. Number of shares allocated to this virtual machine. page 18 Resource Management Guide

NEW QUESTION: 3
국내 법인과 외국 법인은 외국 증권 거래소에서 같은 주식을 구입하여 1 년 동안 주식을 보유했습니다. 이 기간 동안 외화 가치는 국내 통화에 비해 약화되었습니다. 두 회사의 수익을 비교하면 국내 기업의 수익은 무엇입니까?
A. 단기에서는 높지만 장기에서는 낮습니다.
B. 낮습니다.
C. 동일합니다.
D. 더 높음.
Answer: B
Explanation:
The returns on the stock are presumably paid in foreign currency. Hence, the change in the value of the foreign currency relative to the domestic currency does not affect the foreign entity's return. However, the weakening of the foreign currency reduces the amount of domestic currency it will buy, and the domestic entity's return in domestic currency is correspondingly reduced.


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