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IIA IIA-CIA-Part1 exam
  • Exam Code: IIA-CIA-Part1
  • Exam Name: Essentials of Internal Auditing
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1

A. Option B
B. Option D
C. Option A
D. Option C
Answer: B

NEW QUESTION: 2
以下の各ステートメントについて、ステートメントが真である場合は「はい」を選択します。それ以外の場合は、「いいえ」を選択します。
注:それぞれの正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation:
References:
https://docs.microsoft.com/en-us/workplace-analytics/myanalytics/use/add-in
https://docs.microsoft.com/en-us/workplace-analytics/myanalytics/mya-landing-page
https://docs.microsoft.com/en-us/workplace-analytics/index-orig

NEW QUESTION: 3

A. Option B
B. Option E
C. Option D
D. Option A
E. Option G
F. Option C
G. Option F
Answer: A,C,E
Explanation:
B:
*A PDB would have its SYSTEM, SYSAUX, TEMP tablespaces.It can also contains other user created tablespaces in it.
*There is one default temporary tablespace for the entire CDB. However, you can create additional temporary tablespaces in individual PDBs.
D:
*There is a single redo log and a single control file for an entire CDB
*A log switch is the point at which the database stops writing to one redo log file and begins writing to another. Normally, a log switch occurs when the current redo log file is completely filled and writing must continue to the next redo log file.
G: instance recovery The automatic application of redo log records to uncommitted data blocks when an database instance is restarted after a failure.
Incorrect: Not A:
*There is one set of background processes shared by the root and all PDBs. -
*High consolidation density. The many pluggable databases in a single container database share its memory and background processes, letting you operate many more pluggable databases on a particular platform than you can single databases that use the old architecture.
Not C: There is a separate SYSAUX tablespace for the root and for each PDB.
Not F: There is a separate SYSTEM tablespace for the root and for each PDB.

NEW QUESTION: 4
Assume that a firm currently has EBIT of $2,000,000, a degree of total leverage of 7.5, and a degree of financial leverage of 1.875. If sales decline by 20 percent next year, then what will be the firm's expected EBIT in one year?
A. $1,600,000
B. $400,000
C. $1,350,000
D. $2,400,000
E. $3,600,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
DOL = DTL/DFL = 7.5/1.875 = 4.0.
Change EBIT = (-0.20)(4.0)($2,000,000) = -$1,600,000.
EBIT = $2,000,000 - $1,600,000 = $400,000.

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