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Exam Code: IIA-CIA-Part3

Exam Name: Business Knowledge for Internal Auditing

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
소규모 클라이언트는 최근에 현금 지급 시스템을 서버에 배치했습니다. 다음 내부 감사 기능 중 감사가 가장 우려 할만한 것은 무엇입니까?
A. 응용 프로그램 프로그래밍은 Java가 아닌 Visual Basic에 있습니다.
B. 이 서버는 현금 관리 책임이 있는 직원이 운영합니다.
C. 현금 지급 시스템에 액세스 할 수 있는 직원은 한 명뿐입니다.
D. 저장할 수있는 데이터 양과 데이터를 저장할 수있는 시간에 제한이 있습니다.
Answer: B
Explanation:
Segregation of duties is a basic category of control activities AU 319). Functions are incompatible if a person is in a position both to perpetrate and conceal fraud or errors.
Hence, the duties of authorizing transactions, recording transactions, and custody of assets should be assigned to different people. Those employees that operate the server may be able to override the controls to change records to conceal a theft of cash.

NEW QUESTION: 2
You administer an Azure Storage account with a blob container. You enable Storage account logging for read, write and delete requests.
You need to reduce the costs associated with storing the logs.
What should you do?
A. Set up a retention policy.
B. Execute Delete Blob requests over https.
C. Execute Delete Blob requests over http.
D. Create an export job for your container.
Answer: A
Explanation:
To ease the management of your logs, we have provided the functionality of retention policy which will automatically cleanup 'old' logs without you being charged for the cleanup. It is recommended that you set a retention policy for logs such that your analytics data will be within the 20TB limit allowed for analytics data (logs and metrics combined).

NEW QUESTION: 3
あなたは、銀行取引の管理アプリケーションをサポートしているMicrosoft SQL Serverデータベースを管理します。あなたは、ブランチの場所を持っていない都市に住んでいる口座名義人のリストを取得する必要があります。あなたはどのTransact-SQLクエリを使用する必要がありますか。(各正解は、完全なソリューションを提供します。当てはまるものをすべて選んでください。)
A. SELECT AccountHolderID FROM AccountHolder WHERE CityID <> SOME (SELECT CityID FROM BranchMaster)
B. SELECT AccountHolderID FROM AccountHolder WHERE CityID NOT IN (SELECT CityID FROM BranchMaster)
C. SELECT AccountHolderID FROM AccountHolder WHERE CityID <> ALL (SELECT CityID FROM BranchMaster)
D. SELECT AccountHolderID FROM AccountHolder WHERE CityID <> ANY (SELECT CityID FROM BranchMaster)
Answer: B,C
Explanation:
Verified the answers as correct.

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