IIA IIA-CIA-Part3완벽한공부문제, IIA-CIA-Part3시험대비덤프문제

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Objectives
Topic 1: Business Acumen and Global Business Environment	- Global business environment and market influences - Organizational structure and business processes - Business strategies and objectives alignment
Topic 2: Information Security and Business Continuity	- Data protection and privacy considerations - Information security management principles - Business continuity and disaster recovery
Topic 3: Information Technology and Business Systems	- Information systems and data governance - System development lifecycle concepts - IT controls and cybersecurity fundamentals
Topic 4: Risk Management and Regulatory Environment	- Enterprise risk management (ERM) principles - Internal controls and governance concepts - Compliance and regulatory frameworks
Topic 5: Financial Management	- Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics

>> IIA IIA-CIA-Part3완벽한 공부문제 <<

IIA-CIA-Part3시험대비 덤프문제 - IIA-CIA-Part3최고덤프

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최신 Certified Internal IIA-CIA-Part3 무료샘플문제 (Q447-Q452):

질문 # 447
Which inventory pricing method generally approximates current cost for each of the following?

A. Option D
B. Option B
C. Option A
D. Option C

정답：D

설명：
FIFO assigns the most recent purchase prices to ending inventory and the earliest purchase prices to cost of goods sold. LIFO uses the earliest acquisition costs to price the ending inventory. It is not permitted by the IFRSs. Thus, FIFO approximates current for ending inventory, and LIFO approximates current cost of goods sold.

질문 # 448
Which of the following control frameworks was acknowledged by the U.S. Securities and Exchange Commission as an appropriate model for designing internal controls under the requirements of the Sarbanes-Oxley Act of 2002?

A. eSAC
B. COBIT
C. COSO
D. GTAG

정답：C

설명：
The importance and durability of the COSO Framework was reinforced when the U.S. Securities and Exchange Commission acknowledged it as an appropriate model for designing internal controls under the requirements of the Sarbanes-Oxley Act of 2002.

질문 # 449
Company M sold 1.000 treasury shares at US $33 per share. The shares had originally been issued at US $12 per share and had been repurchased at US $27 per share. The par value is US $5 per share. In the entry to record the reissuance using the cost method, what account should be credited?

A. Paid-in capital in excess of par of US $28,000.
B. Treasury shares of US $28,000
C. Share premium of US $6,000.
D. Retained earnings of US $6,000

정답：C

설명：
Under the cost method, treasury shares are carried at cost. In this case, cost is US $27,0001,000 shares x $27). The journal entry to record a sale at US $33 per share is:

질문 # 450
For the past three years, an entity has failed to accrue unpaid wages earned by workers during the last week of the year. The amounts omitted which are considered material were as follows.
December 31 Year 1 US $56,000
December 31 Year 2 US $51,000
December 31 Year 3 US $64,000
What is included in the entry on December 31, Year 3, to correct for these omissions?

A. Credit to wage expense for US $13,000.
B. Credit to wage expense for US $64,000.
C. Credit to wage expense for US $51,000.
D. Credit to retained earnings for US $64,000.

정답：A

설명：
Failing to record accrued wages is a self-correcting error. Expenses are understated in one year and overstated in the next, resulting in the correction of the error over the 2-year period. The Year 1 error overstated Year 1 earnings and understated Year 2 earnings by US $56,000_ Consequently, no correction is necessary for the Year 1 error.
The Year 2 error overstated Year 2 profit before taxes and understated Year 3 profit before taxes by US $51.000. The Year 3 error overstated Year 3 profit before taxes by US $64.000. Thus, the net effect in Year 3 of the Year 2 and Year 3 errors is a US $13.000$64.000 - $51.000) overstatement. The correcting entry is to debit expense for US $13,000, debit retained earnings for US $51.000, and credit wages payable for US $64,000.

질문 # 451
The purchase of treasury shares with an entity's surplus cash:

A. Increases an entity's financial leverage.
B. Increases an entity's equity.
C. Increases an entity's interest coverage ratio.
D. Dilutes an entity's earnings per share.

정답：A

설명：
A purchase of treasury share involves a decrease in assets usually cash) and a corresponding decrease in shareholders' equity. Thus, equity is reduced and the debttoequity ratio and financial leverage increase.

질문 # 452
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