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Exam Code: IIA-CIA-Part1
Exam Name: Essentials of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
LLDPに関する2つのステートメントは真ですか?
A. それは802.11a仕様に従って実装されています
B. シスコ独占技術です
C. システムは、データリンク層を介して互いに学ぶことができます
D. レイヤー2とレイヤー3の機能
E. 必須のTLVを使用して近隣のデバイスを検出します
Answer: A,C

NEW QUESTION: 2
Which CANNOT be used with My Oracle Support (MOS)?
A. Add or change a tenancy administrator
B. Request a Service Limit increase
C. Troubleshoot your resources in an Oracle Cloud Infrastructure Free Trial account
D. Reset the password or unlock the account for the tenancy administrator
Answer: C
Explanation:
Explanation
Open a support service request with MOS option is available to paid accounts. Customers using only Always Free resources are not eligible for Oracle Support. Limited support is available to Free Tier accounts with Free Trial credits. After you use all of your credits or after your trial period ends (whichever comes first), you must upgrade to a paid account to access Oracle Support. If you choose not to upgrade and continue to use Always Free Services, you will not be eligible to raise a service request in My Oracle Support.
In addition to support for technical issues, use My Oracle Support if you need to:
Reset the password or unlock the account for the tenancy administrator
Add or change a tenancy administrator
Request a service limit increase

NEW QUESTION: 3
According to the FASB conceptual framework, the objectives of financial reporting for business
enterprises are based on:
A. The need for conservatism.
B. Reporting on management's stewardship.
C. The needs of the users of the information.
D. Generally accepted accounting principles.
Answer: C
Explanation:
Choice "d" is correct. The FASB conceptual framework states that the objectives of financial reporting
stem from the informational needs of the external users of the information. SFAC 1 para.
Choice "a" is incorrect. Conservatism is an underlying concept for financial accounting but is not the basis
for the objectives. SFAC 2 para. 91-97 Choice "b" is incorrect. Information concerning management's
stewardship is only one aspect of the information financial statements are intended to provide. SFAC 1
para. 50 Choice "c" is incorrect. Generally accepted accounting principles (GAAP) are derived from and
based on the objectives of financial reporting, not the other way around.


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