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Exam Code: IIA-CIA-Part3
Exam Name: Business Knowledge for Internal AuditingCertification
Version: V16.75
Q & A: 400 Questions and Answers
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NEW QUESTION: 1
Ein Techniker hat kürzlich einen Druckertreiber auf allen Computern in einem Büro aktualisiert. Kurz nach dem Update wurden die Konten und Passwörter mehrerer Benutzer kompromittiert. Welche der folgenden MOST erklärt wahrscheinlich die kompromittierten Konten?
A. Antivirendefinitionen
B. Ransomware
C. Keylogger
D. Botnet
Answer: C
NEW QUESTION: 2
Which method optimizes network performance by distributing network traffic across the shared bandwidth of all the ISLs?
A. Network segmentation
B. Link failover
C. Link aggregation
D. Network zoning
Answer: C
NEW QUESTION: 3
Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?
A. Grandfather and granddaughter.
B. Brother-in-law and sister-in-law.
C. Father-in-law and son-in-law.
D. Ancestors, lineal descendants, and all in-laws.
Answer: A
Explanation:
Explanation
Choice "c" is correct. Losses from sales and exchanges are not recognized for tax purposes between
grandfather and granddaughter.
Rule: Losses are disallowed on sales between related parties. "Related" includes brothers and sisters,
husband-wife, lineal descendants (father, son, grandfather), and entities that are more than 50% owned
by individuals, corporations, trusts and/or partnerships.
Choices "a", "b", and "d" are incorrect, because losses from sales and exchanges are recognized for all
"in-laws."
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