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  • Exam Number/Code : IIA-CIA-Part2
  • Exam Name : Practice of Internal Auditing
  • Questions and Answers : 260 Q&As
  • Price: $ 99.00 $ 39.00

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NEW QUESTION: 1
Which of the following is correct concerning financial statement disclosure of accounting policies?
A. Disclosure of accounting policies is an integral part of the financial statements.
B. Disclosures should duplicate details disclosed elsewhere in the financial statements.
C. The format and location of accounting policy disclosures are fixed by generally accepted accounting
principles.
D. Disclosures should be limited to principles and methods peculiar to the industry in which the company
operates.
Answer: A
Explanation:
Choice "b" is correct. Disclosure of accounting policies (and all other disclosure also) is an integral part of
the financial statements. Choice "a" is incorrect. For disclosure of accounting policies, disclosure should
not be limited to principles and methods peculiar to the industry in which the company operates. All
material accounting policies should be disclosed. Choice "c" is incorrect. For disclosure of accounting
policies, the format and location of accounting policies are not fixed by GAAP. Accounting policy
disclosures are normally Note 1, but that is a (reasonable and very general) practice and not a "rule." It
does make sense to disclose the "why" before the "what." Choice "d" is incorrect. Disclosure of
accounting policies should not duplicate details disclosed elsewhere in the financial statements.
Interim Financial Reporting

NEW QUESTION: 2
Which three of these are properties of RC4? (Choose three)
A. It is used is SSL
B. It is a symmetric cipher
C. It is used in AES
D. It is a stream cipher
E. It is an asymmetric cipher
F. It is a block cipher
Answer: A,B,D

NEW QUESTION: 3
Your network contains three servers that run Windows Server 2012 R2. The servers are configured as shown in the following table. Server3 is configured to obtain an IP address automatically.
You need to ensure that Server3 only receives an IP address from Server1. The IP address must always be the same.
Which two tasks should you perform? (Each correct answer presents part of the solution.
Choose two.)

A. Create a reservation on Server1
B. Create an exclusion on Server1.
C. Create a filter on Server2.
D. Create a filter on Server1.
E. Create a reservation on Server2
Answer: A,C

NEW QUESTION: 4
CORRECT TEXT
Film-coated tablets (biaxin and depakote)
Answer:
Explanation:
-special coating that masks the objectionable odor or taste -prevents deterioration due to light and air.

 

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