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Exam Code: IIA-CRMA-ADV
Exam Name: Certification in Risk Management Assurance
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
If a company is not presenting comparative financial statements, the correction of an error in the financial
statements of a prior period should be reported, net of applicable income taxes, in the current:
A. Income statement after income from continuing operations and before extraordinary items.
B. Retained earnings statement after net income but before dividends.
C. Retained earnings statement as an adjustment of the opening balance.
D. Income statement after income from continuing operations and after extraordinary items.
Answer: C
Explanation:
Choice "b" is correct. The correction of an error in the financial statements of a prior period should be
reported, net of tax, in the current statement of retained earnings as an adjustment of the opening
balance.
Choice "a" is incorrect. The adjustment is before net income, not after net income.
Choices "c" and "d" are incorrect. Corrections of errors of prior periods go to retained earnings and do not
affect the income statement.
NEW QUESTION: 2
A. Basic
B. Committed
C. Highly Elastic
D. Dedicated
E. Transient
Answer: A,B,D
Explanation:
Reference:http://www.vmware.com/files/pdf/cloud/VMware-ServiceDef-Public-Cloud-11Q1-White-Paper.pdf(page 6, see service offerings)
NEW QUESTION: 3
You manage Azure Web Apps for a company. You migrate an on-premises web app to Azure. You plan to update the Azure Web App by modifying the connection string and updating the files that have changed since previous revision.
The deployment process must use Secure Socket Layer (SSL) and occur during off-peak hours as an automated batch process.
You need to update the Azure Web App.
What should you do?
A. Deploy the web app from the Internet Information Services (IIS) Management console.
B. Use MSDeploy.exe.
C. Deploy the web app from GitHub.
D. Close the Internet Information Services (IIS) virtual machine (VM) to Azure.
Answer: B
Explanation:
https://docs.microsoft.com/en-us/azure/app-service-web/app-service-deploy-local-git
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