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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
Which programming language is used to develop Chef recipes?
A. Puppet
B. JSON
C. HTML
D. Ruby
E. XML
Answer: D

NEW QUESTION: 2
ASAPロードマップのステップの典型的なシーケンスは次のうちどれですか?
正解を選択してください。
応答:
A. プロジェクトの準備->最終的な準備->ビジネスの青写真->実現->稼働とサポート
B. プロジェクトの準備->ビジネスの青写真->実現->最終的な準備->稼働とサポート
C. プロジェクトの準備->実現->ビジネスの青写真->最終的な準備->稼働とサポート
D. ビジネスの青写真->プロジェクトの準備->最終的な準備->実現->稼働とサポート
Answer: B

NEW QUESTION: 3
Digit Co. uses the FIFO method of costing for its international subsidiary's inventory and LIFO for its
domestic inventory. Under these circumstances, the auditor's report on Digit's financial statements should
express an:
A. Opinion qualified because of a departure from GAAP.
B. Opinion qualified because of a lack of consistency.
C. Unqualified opinion.
D. Adverse opinion.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. GAAP allows a company to use different methods for costing different inventories as
long as the methods are disclosed. Thus, the audit report would be unqualified; there is no departure from
GAAP.
Choice "B" is incorrect. The consistency standard refers to changes in application of accounting practices
between periods, affecting the comparability of financial statements. There is no indication Digit made any
change in methods.
Choice "C" is incorrect. Use of different methods for costing inventory is permissible under GAAP, and
would not result in a qualification of the auditor's report.
Choice "D" is incorrect. Use of different methods for costing inventory is permissible under GAAP, and
would not result in an adverse report.

NEW QUESTION: 4
DRAG DROP
You ate a Dynamics 365 administrator. A Excel template with a pivot table is created for opportunities by a manager. When a salesperson opens the Excel template in the My Opportunities view, they observe the following issues:
* The salesperson can view information for all salespeople.
* The salesperson does not see their current data.
You need ensure the salesperson can only see their information.
Which Excel PivotTable attributes should you use? To answer, drag the appropriate attributes to the correct settings. Each attribute may be used once, more than once, or not at all. You may need to drag the split bar between panes 01 scroll to view content.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:



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