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Exam Code: IIA-CIA-Part3-German
Exam Name: Business Knowledge for Internal Auditing (IIA-CIA-Part3 Deutsch Version)
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
顧客から、Model View Controller(MVC)設計パターンの利点を求められました。次の回答のどれを提供しますか? (2つの答え)
A. Ulスキルが豊富なプロジェクトチームメンバーは、その領域に集中できます。
B. モデルが使用するデータは、いくつかの異なるアプリケーションで再利用できます
C. プロジェクトチームメンバーはMVCを簡単に実装でき、迅速なコーディングをサポート
D. MVCアーティファクトは個別に転送およびデバッグできます
Answer: C,D

NEW QUESTION: 2
What happens when you attempt to compile and run the following code?
# include <list>
# include <iostream>
# include <deque>
using namespace std;
template<class T> void print(T start, T end) {
while (start != end) {
std::cout << *start << " "; start++;
}
}
class A {
int a;
public:
A(int a):a(a){}
operator int () const { return a;}int getA() const { return a;}
};
struct R {
int val;
R(int v):val(v){}
bool operator ()(const A & a) { return a>val;} };
int main() {
int t1[] ={ 1, 2, 3, 4, 5, 6, 7, 8, 9, 10};
list<A> l1(t1, t1 + 10);
R r(4);l1.remove_if(r);
print(l1.begin(), l1.end()); cout<<endl;
return 0;
}
A. program outputs: 1 2 3 4
B. program outputs: 5 6 7 8 9 10
C. program outputs: 1 2 3 4 5
D. program outputs: 6 7 8 9 10
Answer: A

NEW QUESTION: 3
Based on a comparison of RST's quick ratios in Year 5 and Year 6, what is a likely conclusion?
A. RST has improved its management of long-term investments in Year 6.
B. RST's ability to meet short-term financing needs has improved since Year 5.
C. RST has written off obsolete inventory in Year 6.
D. RST's ability to meet short-term financing needs has declined since Year 5.
Answer: D
Explanation:
RST's quick ratio decreased from 2.5 in Year 5 [(US $4,000 cash + $2,000 financial assets held for trading + $14,000 net AIR] + $8,000] to 2.0 in Year 6 [(US $5,000 + $3,000 + $16,000) $12,000]. RST has fewer assets that are easily convertible to cash available to meet current liabilities. Thus, its ability to meet short-term financing needs has declined. RST Corporation's Income Statement for Year 5 and Year 6




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