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Exam Code:
IIA-CIA-Part3
Exam Name:
Business Knowledge for Internal Auditing
Questions:
94 Q&A
Product Type:

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NEW QUESTION: 1
幹部がスプリントのステータスに関する情報を要求します。
製品所有者はどのような行動を取るべきですか?
A. 幹部をスタンドアップに招待します。
B. 経営幹部を情報ラジエーターに向けます。
C. 経営幹部と直接会います。
D. 要求された情報をエグゼクティブにメールで送信します。
Answer: B

NEW QUESTION: 2
Which of the following sales should be reported as a capital gain?
A. Real property subdivided and sold by a dealer.
B. Government bonds sold by an individual investor.
C. Sale of equipment.
D. Sale of inventory.
Answer: B
Explanation:
Explanation
Choice "d" is correct. Government bonds held by an individual investor are considered capital assets in
the hands of the investor. When these types of security investments are sold, the resulting gain or loss is
reported as capital.
Choice "a" is incorrect. In this case, we must assume that the BEST answer is option "d" (as that option
would ALWAYS result in capital gain or loss treatment) and that the examiners are assuming that the
equipment is depreciable equipment that has been used in a business for over one year. [If the equipment
had been considered a personal asset by the examiners and had sold for a gain, it would also be a capital
asset that sold for a capital gain, and there would be two correct answers. Remember that the correct
answer is the option that best answers the question.] Depreciable equipment used in a business and held
for over one year falls under the category of Section 1245 property. When Section 1245 assets are sold at
a gain, all the accumulated depreciation on the asset is recaptured as ordinary income (the same
category as the depreciation expense was deducted against), and any remaining gain (typically, in
practice, this is not the case, though, as the asset would have had to sell for an amount greater than its
purchase price) is capital gain under Code Section 1231. [Note that Section 1245 applies only to gains. If
the asset had sold for a loss, the loss would have been ordinary under Section 1231.]
Choice "b" is incorrect. Real property sold by a dealer is considered inventory and results in ordinary
income or ordinary losses upon sale. Inventory is not a capital asset and is not afforded the capital gain
benefits.
Choice "c" is incorrect. Inventory is not a capital asset and is not afforded the capital gain benefits. The
sale of inventory results in ordinary income or loss (e.g., gross profit on sales) being reported on the tax
return, as inventory is an asset held for sale in the ordinary course of business.

NEW QUESTION: 3
次の表に示すMicrosoft SQLサーバーを含むAzureサブスクリプションがあります。

サブスクリプションには、次の表に示すストレージアカウントが含まれています。

次の表に示すAzure SQLデータベースを作成します。

次の各ステートメントについて、ステートメントがtrueの場合は[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は1ポイントの価値があります。

Answer:
Explanation:

Explanation

Box 1: Yes
Be sure that the destination is in the same region as your database and server.
Box 2: No
Box 3: No
References:
https://docs.microsoft.com/en-us/azure/sql-database/sql-database-auditing

NEW QUESTION: 4
Which technique automatically limits VLAN traffic to only the switches that require it?
A. PBR
B. VTP pruning
C. DTP in nonegotiate
D. access lists
Answer: B

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