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Exam Code: IIA-CIA-Part1-KR
Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1 Korean Version)
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
A value-added tax is collected on the basis of:
A. The difference between the value of an entity's sales and the value of its purchases from other domestic entities.
B. The profit earned on an entity's sales.
C. The value of an entity's sales to related companies.
D. The difference between the selling price of a real estate property and the amount the entity originally paid for it.
Answer: A
Explanation:
A value-added tax is similar to a retail sales tax on consumer goods. It is applied to the difference between the value of an entity's sales and the value of its purchases from other entities, that is. to the value added to the input In effect, a value-added tax is a national tax that penalizes consumption.

NEW QUESTION: 2



A. Option D
B. Option A
C. Option C
D. Option B
Answer: D
Explanation:
To form an adjacency (become neighbor), router A & B must have the same Hello interval, Dead interval and AREA numbers

NEW QUESTION: 3
During food digestion, nutrients are broken down through mechanical and chemical processes. The mechanical phase of digestion begins when you take a bite of food. Food is then physically broken down into smaller particles so that digestive enzymes can act. Chemical digestion involves a change in the chemical nature of nutrients so that they can be broken down further and absorbed into the bloodstream.
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D. swallowing the food
E. cutting and tearing the food by front teeth
Answer: B

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C. Inability to rapidly change to a different technology
D. Capital tied up in hardware that might become obsolete
Answer: D


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