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IIA IIA-IAP exam
  • Exam Code: IIA-IAP
  • Exam Name: Internal Audit Practitioner
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
IIAガイダンスによると、詐欺リスクに関して内部監査人に適切な役割は次のうちどれですか。
1.識別。
2.緩和。
3.修復。
4.削減。
A. 1、2、3、および4。
B. 1、3、および4のみ。
C. 1のみ。 |
D. 1と4のみ。
Answer: D

NEW QUESTION: 2
Which of the following describes how comprehensive income should be reported?
A. May be reported in a separate statement, in a combined statement of income and comprehensive
income, or within a statement of stockholders' equity.
B. Must be reported in a separate statement, as part of a complete set of financial statements.
C. Should not be reported in the financial statements but should only be disclosed in the footnotes.
D. May be reported in a combined statement of income and comprehensive income or disclosed within a
statement of stockholders' equity; separate statements of comprehensive income are not permitted.
Answer: A
Explanation:
Choice "c" is correct.
Comprehensive income must be presented in one of three formats:
1 . In a combined statement of income and comprehensive income;
2 . In a separate statement of comprehensive income that begins with net income; or
3 . In a statement of changes in equity.
Choices "a", "b", and "d" are incorrect, per the above.

NEW QUESTION: 3
Which Functions are included in IT Operations Management?
A. Network Management and Application Management
B. Technical Management and Change Management
C. IT Operations Control and Facilities Management
D. Facilities Management and Release Management
Answer: C

NEW QUESTION: 4
Given the following JSON:

Which option gets the reference of a JSON object with a specific Document Number '40'?
A. JSON.parse(jsonstring)["asset-101"]["lines"][0]
B. JSON.parse(jsonstring)["asset-101"]["lines"][1]
C. JSON.parse(jsonstring)["asset-101"]["lines"]["40"]
D. JSON.parse(jsonstring)["asset-101"]["lines"]
Answer: B

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