IIA-CIA-Part3套裝：Business Knowledge for Internal Auditing考試最新發布|更新的IIA-CIA-Part3權威考題

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IIA-CIA-Part3 認證可代表豐富且多樣化的工作角色及責任。因此，取得特定的認證將可做為具備成功執行重要IT功能所需之能力的最佳證明。由於受到全世界企業專家的熱烈支持，IIA-CIA-Part3 認證仍是達到長期事業目標的最有效率的方法之一，並且是公司用來開發及留住重要IT人員的不二法門。但是如何在第一次嘗試中就能有效的通過IIA 的 IIA-CIA-Part3 認證考試？這個問題的答案隨著 Testpdf 產生已經不再是問題了。

要符合 IIA-CIA-Part3 認證考試的資格，考生必須已通過 IIA-CIA-Part1（內部審計基礎）和 IIA-CIA-Part2（內部審計實踐）考試，並且還需要至少 24 個月內部審計經驗或同等經驗。IIA 還為那些完成特定學術課程或擁有特定專業認證的人提供豁免。

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IIA-CIA-Part3權威考題，IIA-CIA-Part3證照指南

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q27-Q32):

問題 #27
In April, Raymar's budget will result in:

A. A need to borrow US $90,000 on its line of credit for the cash deficit
B. US $45,000 in excess cash
C. A need to borrow US $100.000 on its line of credit for the cash deficit
D. A need to borrow US $50,000 on its line of credit for the cash deficit

答案：C

解題說明：
Assuming Raymar maintained a US $100,000 cash balance at the end of March, the amount to be borrowed or invested in April is the difference between cash receipts and disbursements. April's cash collections are US $45,000 [ $50,000 April sales x 50%) +$40,000 March sales x 50%)]. Disbursements for accounts payable are US $37,500 [$40,000 April payables x 75%) + $30,000 March payables s 25%)]. In addition to the accounts payable disbursements, payroll and other disbursements will require an additional US $100,000. Hence, total disbursements are estimated to be US $137,500. The net negative cash flow amount to be borrowed to reach the required minimum cash balance of US $100.000) is US $92,500 $137,500 - $45,000). Because the line of credit must be drawn upon in US $10,000 increments. the loan must be for US $100,000.

問題 #28
The Entity has dividend-payout ratio of:

A. 28.6%
B. 50.0%
C. 19.6%
D. 40.0%

答案：B

解題說明：
The dividend-payout ratio is the ratio of dividends paid to profit for the period. Hence, it equals 50.0% US $100 dividends $200 profit). An entity's financial statements for the current year are presented below:

問題 #29
Which of the following is a malicious program, the purpose of which is to reproduce itself throughout the network and produce a denial of service attack by excessively utilizing system resources?

A. Virus.
B. Worm.
C. Trojan horse.
D. Logic bomb.

答案：B

解題說明：
A worm is an independent program that reproduces by copying itself from one system to another over a network and consumes computer and network resources.

問題 #30
Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?

A. The term describes budgets that exclude fixed costs.
B. Flexible budgets exclude outcome projections, which are hard to determine, and instead rely on the most recent actual outcomes.
C. Flexible budgets project data for different levels of activity.
D. The term is a red flag for weak budgetary control activities.

答案：C

問題 #31
Debtor Bank on a 10-year, 15% note in the amount of US $100,000, plus US $30,000 accrued interest. Because if financial difficulty. Debtor has been unable to make annual interest payments for the past 2 years and the n-ate is due today. Accordingly. Bank legally agreed to restructure
Debtor's debt as follows:
The US $30.000 of accrued interest was forgiven.
Debtor was given 3 more years to pay off the debt at 8% interest. Payments are to be made annually at year-end. The present value of the payments using the prevailing rate for similar instruments of an issuer with a similar credit rating is US $84.018.
At the date of the restructuring, Debtor properly records:

A. No gain or loss because no extinguishments occurred.
B. A loss of US $30.000.
C. A gain of US $30.000.
D. A gain of US $45,982.

答案：D

解題說明：
Derecognition of a financial liability or a part) occurs only by means of extinguishment.
This condition is satisfied only when the debtor pays the creditor or is legally released from primary responsibility either by the creditor or through the legal process. An extinguishment and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with substantially different terms, that is, when the respective discounted cash flows differ by at least 10%. A substantial modification of terms is also accounted for as an extinguishment. The difference between the carrying amountincluding unamortized costs) of a liabilityor part) that has been extinguished or transferred and the amount paid is included in profit or loss. This transaction qualifies as an extinguishment based on a substantial modification of terms because the discounted cash flow from the old debtUS $130.000 due immediately and the new debtgiven as US $84.018) differ by at least 10%. Hence, the amount included by Debtor in profit or loss at the date of the restructuring is a US $45,982 gain$130.000 - $84.018) that is. the difference between the carrying amount extinguished and the amount paid the present value of the new debt instrument determined by discounting the cash outflows at the prevailing rate for similar instruments of an issuer with a similar credit rating). The entry is to debit the extinguished liability for accrued interest and principal US $130.000), debit discount on note payable US $15,982), credit note payable US $100.000) and credit gain US $45,982).

問題 #32
......

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IIA-CIA-Part3套裝：Business Knowledge for Internal Auditing考試最新發布|更新的IIA-CIA-Part3權威考題

IIA-CIA-Part3權威考題，IIA-CIA-Part3證照指南

最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q27-Q32):

權威的IIA-CIA-Part3套裝和資格考試中的領先提供者和真實的IIA-CIA-Part3權威考題

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