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Exam Code: IIA-CIA-Part2-KR
Exam Name: Practice of Internal Auditing (IIA-CIA-Part2 Korean Version)
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
CyberAge outlet, a relatively new store, is a cafe that offers customers the opportunity to browse the
Internet or play computer games at their tables while they drink coffee. The customer pays a fee based on
the amount of time spent signed on to the computer. The store also sells books, tee shirts, and computer
accessories. CyberAge has been paying all of its bills on the last day of the payment period, thus forfeiting
all supplier discounts. Shown below are data on CyberAge's two major vendors, including average
monthly purchases and credit terms.

Assuming a 360-day year and that CyberAge continues paying on the last day of the credit period, the
company's weighted annual interest rate for trade credit (ignoring the effects of compounding) for these
two vendors is:
A. 28.0 percent.
B. 30.2 percent.
C. 29.3 percent.
D. 27.0 percent.
Answer: A
Explanation:
Choice "b" is correct. 28% weighted annual interest rate.
This question pertains to a complex computation of effective rates on lost discounts for multiple terms and
multiple balances. The computation of the annual percentage cost of the lost discount is equal to the
effective rate of interest for the period (for example 2/10, net 30 is 2% interest charge/ 98% proceeds)
times the number of times this period occurs in a year (for example 2/10, net 20 is 360 days per year
divided by 20 day period during which the lost discount is used or 18 times).
Extension of this logic to the referenced question involves allocating the computed annual rates to the
relative balances of the outstanding payables as follows:


NEW QUESTION: 2
What state is the paging initiated by the UE?
A. Only connected state
B. Idle state or connected state
C. Only idle state
Answer: B

NEW QUESTION: 3
RFC 1918のアドレス空間を定義した理由は2つあります(2つ選択)
A. ISPルーティングテーブルのサイズを縮小します
B. NATプロトコルをサポートします
C. IPアドレスの重複の発生を減らす
D. パブリックIPv6アドレス空間を保持するため
E. パブリックIPv4アドレス空間を保持するため
Answer: A,B


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