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Business Knowledge for Internal Auditing

  • Exam Number/Code : IIA-CIA-Part3
  • Exam Name : Business Knowledge for Internal Auditing
  • Questions and Answers : 213 Q&As
  • Update Time: 2019-01-10
  • Price: $ 99.00 $ 39.00

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NEW QUESTION: 1
An administrator is configuring a new Linux web server where each user account is confined to a cheroot jail. Which of the following describes this type of control?
A. Sandbox
B. Segmentation
C. Zone
D. SysV
Answer: A

NEW QUESTION: 2
After receiving the hard drive from detectives, the forensic analyst for a court case used a log to capture corresponding events prior to sending the evidence to lawyers. Which of the following do these actions demonstrate?
A. Tracking man hours and expenses
B. Data analysis
C. Order if volatility
D. Chain of custody
Answer: D

NEW QUESTION: 3
다음 중 비 현금 품목은 무엇입니까?
A. 관리 비용.
B. 소득세 비용.
C. 이자 비용.
D. 감가 상각비.
Answer: B
Explanation:
Expenses are defined as decreases in economic benefits during the accounting period in the forum of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants." Expense includes losses. Thus, losses are not treated as separate elements. Expenses include items arising in the course of ordinary activities. Losses meet the definition of expenses but may or may not occur in the course of ordinary activities. For example, losses may result from the sale of noncurrent assets of from natural disasters.