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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
デバッグログで追跡されている次のアクションのうちどれ? (該当するものをすべて選択。)
A. データベースの変更
B. Apexスクリプトによって使用されるリソース
C. 要求 - 応答HTML
D. マニュアルワークフロープロセス
Answer: A,B

NEW QUESTION: 2
The nurse who is caring for a client with pneumonia assesses that the client has become increasingly irritable and restless. The nurse realizes that this is a result of:
A. IV fluids of 2.5-3 liters in 24 hours
B. The client's maintaining a semi-Fowler position
C. Cerebral hypoxia
D. Prolonged bed rest
Answer: C
Explanation:
(A) Maintaining bed rest helps to decrease the O2 needs of the tissues, which decreases dyspnea and workload on the respiratory system. (B) The semi-Fowler or high-Fowler position is necessary to aid in lessening pressure on the diaphragm from the abdominal organs, which facilitates comfort and easier breathing patterns. (C) Cerebral hypoxia causes the client with pneumonia to be increasingly irritable and restless and results from the client not obtaining enough O2 to meet metabolic needs. (D) Proper hydration facilitates liquefaction of mucus trapped in the bronchioles and alveoli and enhances expectoration. Unless contraindicated, a reasonable amount of IV fluids to be administered is at least 2.5-3 liters in a 24-hour period.

NEW QUESTION: 3
Which of the following statements would be an indication that the firm may use the percentage-of-completion method?
I). A reliable estimate of the costs of the project cannot be estimated; however the contractor does have cost data from other projects.
II). There exists some uncertainty about the current credit-worthiness of the purchaser of the contract, but he has paid billings in the past.
III). There is no formal contract; however there exists a verbal contract between the two parties.
IV). A reliable estimate of the portion of the contract that has been completed can be made.
A. IV only.
B. II and III.
C. I and IV.
Answer: A
Explanation:
The first three statements are actually indications that the completed-contract method should be used. The contractor has to be able to make reliable estimates on this project, not others. Any indication of uncertainty about collection would rule out the percentage-of-completion method. A formal contract should be in place before the percentage-of-completion method is used.

NEW QUESTION: 4

A. Option C
B. Option B
C. Option A
D. Option D
Answer: D


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