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Exam Code: CPOA
Exam Name: Certificate in Product Ownership Analysis (IIBA-CPOA)
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
A. Option A
B. Option D
C. Option E
D. Option C
E. Option B
Answer: C,D
NEW QUESTION: 2
Which of the following errors is not self-correcting over two accounting periods?
A. Failure to record prepaid expenses.
B. Failure to record accrued wages.
C. Overstatement of inventory.
D. Failure to record depreciation.
Answer: D
Explanation:
A failure to record depreciation must be corrected because the effects of the error do not automatically reverse in future periods. Expenses are understated in the year of the error, but no corresponding overstatement of expenses occurs in later years. An audit of an entity has revealed the following four errors that have occurred but have not been corrected:
1.Inventory at December 31. Year 3: US $40,000, understated
2.Inventory at December 31. Year 4: US $15,000, overstated
3.Depreciation for Year 3: US $7,000, understated
4.Accrued expenses at December 31. Year 4: US $10,000, understated
NEW QUESTION: 3
Your computer starts slowly, and Windows accesses files slowly.
Which two Windows features should you use to improve performance? (Choose two.)
A. Disk Format
B. Disk Defragmenter
C. System Restore
D. Disk Cleanup
Answer: B,D
NEW QUESTION: 4
どのプロセスツールが競合管理ですか?
A. プロジェクトチームの管理
B. 開発チーム
C. プロジェクトチームの獲得
D. 人事管理の計画
Answer: A
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