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  • Exam Number/Code : IIA-CIA-Part1
  • Exam Name : Essentials of Internal Auditing
  • Questions and Answers : 260 Q&As
  • Price: $ 99.00 $ 39.00

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NEW QUESTION: 1
What is the network address for the 10.13.147.100/19 host?
A. 10.13.100.0
B. 10.13.128.0
C. 10.13.147.0
D. 10.13.0.0
Answer: B

NEW QUESTION: 2
What is the operation that is not allowed when installing Huawei IPC?
A. The gun is equipped with a shield for outdoor use.
B. The device is within 45° of the lightning rod
C. Equipment grounding
D. Excessive cut of the tail line
Answer: D

NEW QUESTION: 3
An enterprise changes its method of accounting for depreciation during the current year because it believes that the result will be a more appropriate presentation in the financial statements. In its income statement for the year, how should the enterprise report the adjustment resulting from the change in accounting policy if all relevant amounts are practicably determinable?
A. Disclosed as a separate type of depreciation expense, directly following depreciation expense for the current year
B. Included in the determination of profit or loss for the current period
C. Reported as an adjustment to beginning retained earnings for the first period presented
D. Not disclosed in the financial statements
Answer: C
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.

NEW QUESTION: 4
Which statement are true about SAN zoning? (Select two)
A. It sets up barrier between different operating system environments
B. It controls fabric merges
C. It controls SAN access at port or device level
D. it isolates the LUNs within the SAN
E. It simplifies multi-vendor switch integration
Answer: A,C

 

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