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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
Which of the following plans provides procedures for recovering business operations immediately following a disaster?
A. Continuity of operation plan
B. Disaster recovery plan
C. Business recovery plan
D. Business continuity plan
Answer: C
NEW QUESTION: 2
SQL> AUDIT POLICY ORA_DATABASE_PARAMETER EXCEPT SYS;
SQL> AUDIT POLICY ORA_DATABASE_PARAMETER EXCEPT SYSTEM;
SQL> AUDIT POLICY ORA_DATABASE_PARAMETER EXCEPT SCOTT;
A. Option D
B. Option C
C. Option A
D. Option B
Answer: D
NEW QUESTION: 3
Sie haben einen Server mit dem Namen Server1, auf dem Windows Server 2016 ausgeführt wird. Auf Server1 sind die Serverrollen DHCP-Server und Windows-Bereitstellungsdienst installiert.
Server1 befindet sich im selben Subnetz wie die Client-Computer.
Sie müssen sicherstellen, dass Clients einen PXE-Start von Server1 ausführen können.
Welche beiden IPv4-Optionen sollten Sie in DHCP konfigurieren? Jede richtige Antwort ist Teil der Lösung.
A. 003 Router
B. 066 Hostname des Boot-Servers
C. 060 Option 60
D. 015 DNS-Domänenname
E. 006 DNS-Server
Answer: B,C
NEW QUESTION: 4
An inventory loss from a permanent market decline of $360,000 occurred in May 1989. Cox Co.
appropriately recorded this loss in May 1989 after its March 31, 1989 quarterly report was issued. What
amount of inventory loss should be reported in Cox's quarterly income statement for the three months
ended June 30, 1989?
A. $360,000
B. $90,000
C. $180,000
D. $0
Answer: A
Explanation:
Choice "d" is correct. $360,000 inventory loss reported for the quarter ended 6-30-89.
Rule: Inventory losses from "permanent market declines" are recognized in the interim period, incurred
and later, if they "turn-around," are recognized as gains in a subsequent interim period only to the extent
of previously reported losses.
Rule: "Temporary" market declines need not be recognized at interim when a "turn-around" can
reasonably be expected to occur before the end of the fiscal year.
Facts: This $360,000 inventory decline is permanent and the entire loss would be recognized in the
quarter interim period incurred (6-30-89).
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