Exam Code: IIA-CIA-Part1
Exam Name: Essentials of Internal Auditing
Version: V13.25
Q & A: 72 Questions and Answers
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NEW QUESTION: 1
What steps must you perform to deploy a CA-signed identify certificate on an ISE device?
A. 1. Download the CA server certificate.2. Generate a signing request and save it as a file.3. Access the CA server and submit the ISE request.4. Install the issued certificate on the CA server.
B. 1. Generate a signing request and save it as a file.2. Download the CA server certificate.3. Access the ISE server and submit the CA request.4. Install the issued certificate on the CA server.
C. 1. Generate a signing request and save it as a file.2. Download the CA server certificate.3. Access the CA server and submit the ISE request.4. Install the issued certificate on the ISE.
D. 1. Download the CA server certificate.2. Generate a signing request and save it as a file.3. Access the CA server and submit the ISE request.4. Install the issued certificate on the ISE.
Answer: C
NEW QUESTION: 2
현행 회계 정책의 소급 적 자발적 변화는 다음과 같이 비교 보고서에서 설명되어야 한다.
A. 예측 비교 정보의 제시.
B. 제시된 첫 번째 기간에 대한 자기 자본 잔액에 대한 직접 조정 및 기타 비교 금액의 진술.
C. 현재 기간에만 공개합니다.
D. 변경의 누적 효과에 대한 현재 손익 계산서의 개별 항목.
Answer: B
Explanation:
A voluntary change in accounting policy is applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.
NEW QUESTION: 3
What is the purpose of the Integrity component of the CIA triad?
A. to create a process for accessing data
B. to ensure that only authorized parties can modify data
C. to ensure that only authorized parties can view data
D. to determine whether data is relevant
Answer: B
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