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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



A. Option F
B. Option D
C. Option B
D. Option C
E. Option E
F. Option A
Answer: A,E
Explanation:
From the output we can see that there is a problem with the Serial 0/0 interface. It is enabled, but the line protocol is down. There could be a result of mismatched encapsulation or the interface not receiving a clock signal from the CSU/DSU.

NEW QUESTION: 2
Which of the following is/are FALSE?
I. Interest expenses that are capitalized are charged against investing cash flows.
II. Firms that expense interest costs incurred on debt must treat them as financing cash flows.
III. Firms that expense costs show lower equity than comparable firms that capitalize the costs.
IV. Capitalization of expenses leads to lower tax payments in the first year.
A. I, II & IV
B. III & IV
C. II & IV
D. II & III
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Interest expenses are treated as operating cash flows under US GAAP. Capitalization leads to higher net income since the entire expenses are not charged against it. Due to this, the tax deductions are lower in the first year, leading to higher taxes. The higher income leads to the capitalizing firm having a higher equity. The difference in equity reduces over time to zero.

NEW QUESTION: 3
Migrating the first Microsoft Active Directory (AD) Group Policy Object (GPO) into Workspace ONE requires which configuration?
A. Configure Windows Auto Discovery
B. Enable the REST API
C. Configure Windows Store for Business
D. Enable Cloud Connector
Answer: B


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