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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
The Performance document has an approval step right after the Manager Evaluation step in a
Performance process flow which also has a Self-Evaluation step. In the same performance, the option of
"Evaluation activities can be performed concurrently" is selected.
What happens to the document control when the approval task is triggered and the document approver rejects the approval request?
A. The control of the document is open and whoever opens and saves the document first, the document is locked for that role.
B. The control of the document comes to the worker.
C. The control of the document remains with the approver until the performance document is shared.
D. The control of the document comes to the worker's Line Manager.
Answer: D

NEW QUESTION: 2
A bank provides single sign on services between its internally hosted applications and externally hosted CRM. The following sequence of events occurs:
1.The banker accesses the CRM system, a redirect is performed back to the organization's internal systems.
2.A lookup is performed of the identity and a token is generated, signed and encrypted.
3.A redirect is performed back to the CRM system with the token.
4.The CRM system validates the integrity of the payload, extracts the identity and performs
a lookup.
5.If the banker is not in the system and automated provisioning request occurs.
6.The banker is authenticated and authorized and can access the system.
This is an example of which of the following?
A. OpenID federated single sign on
B. Identity provider initiated SAML 1.0
C. Service provider initiated SAML 2.0
D. Service provider initiated SAML 1.1
Answer: C

NEW QUESTION: 3
LM acquired an asset under a 5-year non-cancellable operating lease agreement on 1 January 20X8.
Under the terms of the agreement, LM paid nothing for the first year and then made four payments of
$50,000 in each subsequent year. LM adopted the provisions of IAS 17 Leases when accounting for this agreement.
Which of the following is correct in respect of this operating lease in LM's financial statements for the year to 31 December 20X8?
A. An accrual of $50,000 was recognised.
B. A prepayment of $10,000 was recognised.
C. An expense of $50,000 was recognised.
D. An accrual of $40,000 was recognised.
Answer: D

NEW QUESTION: 4
How many TCP connections will be established when FTP is used to transfer files?
A. 0
B. 1
C. 2
D. 3
Answer: C


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