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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
You have an Exchange Server 2013 organization.
You need to identify the following information for a user's mailbox:
The size of items in the Inbox folder
The number of items in the Deleted Items folder
You must achieve this goal using the minimum amount of administrative effort.
Which cmdlet should you run?
A. Get-StoreUsageStatistics
B. Get-MailboxFolderStatistics
C. Get-MailboxFolder
D. Get-MailboxStatistics
Answer: B

NEW QUESTION: 2
When determining cash flows accruing to the entity, using financial statements prepared for tax purposes will result in:
A. An understatement of cash flows throughout the economic life of the asset.
B. An overstatement of cash flows throughout the economic life of the asset.
C. No effect on cash flow amounts.
D. An overstatement of cash flows in the early years and then an understatement of cash flows in the later years of the economic life of the asset.
Answer: C
Explanation:
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.

NEW QUESTION: 3
以下の各ステートメントについて、そのステートメントが正しい場合は「はい」を選択してください。そうでなければ、いいえを選択します。
注:それぞれ正しい選択は1ポイントの価値があります。

Answer:
Explanation:


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A. Host-based intrusion detection system (HIDS)
B. Network-based intrusion detection system (NIDS)
C. Honeypots
D. Firewalls
Answer: B


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