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  • IIA-CIA-Part2 pdf
  • Exam Code: IIA-CIA-Part2
  • Exam Name: Practice of Internal Auditing
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  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
Over a given year, a firm's total assets increased by $7,000 and total liabilities decreased by $4,000. If the firm did not issue any new equity and paid out $1,500 in dividends, then its net income during the year was
________.
A. $9,500
B. $4,500
C. $1,500
D. $12,500
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Total assets - Total liabilities = Equity. Hence,
Change in Assets - Change in Liabilities = Change in Equity.
Thus, change in equity = 7,000-(-4,000) = $11,000
All of the net income not paid out as dividends goes into increasing the equity. Since no new shares were issued, Net Income = change in equity + dividends paid. This gives net income = $11,000+$1,500
$12,500.

NEW QUESTION: 2
ある会社がAWS組織を使用しており、次の要件を備えたガバナンス戦略を実装したいと考えています。
* AWSリソースへのアクセスは、すべてのアカウントで同じ2つのリージョンに制限されています。
* AWSサービスは、すべてのアカウントで許可されたサービスの特定のグループに制限されています。
*認証はActiveDirectoryによって提供されます。
*アクセス許可は職務ごとに編成されており、各アカウントで同一です。
これらの要件を満たすソリューションはどれですか?
A. マスターアカウントでサービス制御ポリシーを確立して、リージョンと許可されたサービスを制限します。 AWS Resource Access Managerを使用して、各アカウントでの認証用のAWS SSOなど、各ジョブ機能のアクセス許可を持つマスターアカウントロールを共有します。
B. マスターアカウントでサービス制御ポリシーを確立して、リージョンと許可されたサービスを制限します。 CloudFormation StackSetを使用して、各アカウントでのIAM IDプロバイダー認証用のIAM信頼ポリシーを含む、各ジョブ機能のアクセス許可を持つロールをプロビジョニングします。
C. マスターアカウントにグループポリシーを使用して組織単位(OU)を確立し、リージョンと許可されたサービスを制限します。 AWSクラウドフォーメーションStackSetsを使用して、各アカウントでのIAM IDプロバイダー認証用のIAM信頼ポリシーなど、各ジョブ機能のアクセス許可を持つロールをプロビジョニングします。
D. マスターアカウントに権限境界を確立して、リージョンと承認されたサービスを制限します。 AWS CloudFormation StackSetを使用して、各アカウントでのIAM IDプロバイダー認証用のIAM信頼ポリシーを含む、各ジョブ関数のアクセス許可を持つロールをプロビジョニングします。
Answer: B

NEW QUESTION: 3
You have an Office 365 subscription.
You plan to create a report about Microsoft OneDrive for Business usage that will be given to a third party.
You need to ensure that the OneDrive for Business report shows anonymous identifiers instead of user names.
What should you configure from Settings in the Office 365 admin center?
A. Services & add-ins
B. Organization Profile
C. Security & privacy
D. Domains
Answer: A
Explanation:
If your organization's policies prevent you from viewing reports where user information is identifiable, you can change the privacy setting for all these reports.
If you want to hide user level information when you're generating your reports, you can quickly make that change in the Office 365 admin center.
Go to the Office 365 admin center > Services & add-ins
* Select Reports
* Set the toggle to On and Save.
*

References: https://support.office.com/en-us/article/Activity-Reports-in-the-Office-365- admin-center-0d6dfb17-8582-4172-a9a9-aed798150263?ui=en-US&rs=en-US&ad=US

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