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  • Exam Number/Code : IIA-CIA-Part3
  • Exam Name : Business Knowledge for Internal Auditing
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
In the ORCL database, UNDOTBS1 is the active undo tablespace with these properties:
1. A size of 100 MB
2. AUTOEXTEND is off
3. UNDO_RETENTION is set to 15 minutes
4. It has RETENTION GUARANTEE
UNDOTBS1 fills with uncommitted undo 10 minutes after the database opens.
What will happen when the next update is attempted by any transaction?
A. It succeeds and the generated undo is stored in SYSTEM.
B. It succeeds and the least recently written undo block of UNDOTBS1 is overwritten by the generated undo.
C. It succeeds and the least recently read undo block of UNDOTBS1 is overwritten by the generated undo.
D. It fails and returns the error message "ORA-30036: unable to extend segment by 8 in undo tablespace 'UNDOTBS1'".
E. It succeeds and the generated undo is stored in SYSAUX.
Answer: D
Explanation:
To guarantee the success of long-running queries or Oracle Flashback operations, you can enable retention guarantee. If retention guarantee is enabled, the specified minimum undo retention is guaranteed; the database never overwrites unexpired undo data even if it means that transactions fail due to lack of space in the undo tablespace. If retention guarantee is not enabled, the database can overwrite unexpired undo when space is low, thus lowering the undo retention for the system. This option is disabled by default.

NEW QUESTION: 2
Which nodes are best suited for revealing relationship between categorical (nominal, ordinal) fields? (Select all that apply)
A. Matrix node
B. Distribution node
C. Means node
D. Table node
Answer: B,C

NEW QUESTION: 3
Scenario:

A. Option A
B. Option D
C. Option C
D. Option B
Answer: C

NEW QUESTION: 4
The management of Sage Ltd is considering in liquidating the company. The following assets and liabilities as at 31 March 2013 is in company's books:
(i)Plant and machinery: It represents carrying amount of $30,000 and can berealizedfor $15,000. The Plant and machinery had an estimated useful life of 10 years and have been used in business for 4 years.
(ii)Goodwill: A professional accountant has estimated the goodwill as $12,000.
(iii) Receivables: Receivables are all trade related which amounted to $15,000. It is estimated that an allowance against receivable of $1,000 would need to be made.
(iv) Cash at bank: The bank account shows a positive balance of $5,000.
(v)Payables: Trade accounts payable amounted to $6,000.
Which ONE of the following options, under breakup basis, is the correct amount that should be stated as net assets in the statement of financial position of Sage Ltd at 31 March 2013?
A. $42,000
B. $46,000
C. $40,000
D. $28,000
Answer: C

 

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