ISACA CISA Q&A - in .pdf
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- Exam Code: CISA
- Exam Name: Certified Information Systems Auditor
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NEW QUESTION: 1
Which inventory costing method is most useful in estimating the amount of inventory lost or destroyed by theft, fire, or other hazards?
A. LIFO
B. gross profit method
C. average cost method
D. none of these answers is correct
E. FIFO
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The historical relationship between cost of goods sold and sales is applied to sales of the current period as a way of estimating COGS during the current period. COGS is then subtracted from the cost of goods available for sale to get the estimated cost of the ending inventory.
NEW QUESTION: 2
You have a view that was created by using the following code:
You need to create an inline table-valued function named Sales.fn_OrdersByTerritory, which must meet the following requirements:
Accept the @T integer parameter.
Use one-part names to reference columns.
Filter the query results by SalesTerritoryID.
Return the columns in the same order as the order used in OrdersByTerritoryView.
Which code segment should you use?
To answer, type the correct code in the answer area.
Answer:
Explanation:
CREATE FUNCTION Sales.fn_OrdersByTerritory (@T int) RETURNS TABLE AS RETURN (
SELECT OrderID,OrderDate,SalesTerrirotyID,TotalDue
FROM Sales.OrdersByTerritory
WHERE SalesTerritoryID = @T
)
NEW QUESTION: 3
Gobi Co has irredeemable 4% loan notes in issue with a nominal value of $20m. The current market value of the loan notes is $10 million and the tax rate is 25%. The equity shares of Gobi Co have a total marketcapitalizationof $30 million. The company's weighted average cost of capital is 10%.
What is the cost of equity for Gobi Co?
A. 11.3%
B. 12.3%
C. 12.5%
D. 10.7%
Answer: A
NEW QUESTION: 4
Segment Routing (SR) is a protocol for extending the existing IGP protocol, based on the MPLS protocol, using source routing technology to forward data packets on the network.
A. True
B. False
Answer: A
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