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Exam Code: IIA-CHAL-QISA
Exam Name: Qualified Info Systems Auditor CIA Challenge ExamCertification
Version: V16.75
Q & A: 400 Questions and Answers
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NEW QUESTION: 1
You work as professional photographer for WEBDESIGN Inc. You are working on below given image in
Photoshop CS6. You want to display a semi-transparent colored overlay to differentiate between selected and non-selected areas in this image. Which of the following modes will you choose to accomplish this task?
A. Quick Mask
B. Advance
C. Grayscale
D. Blend
Answer: A
NEW QUESTION: 2
There is a risk that management may be biased in the judgements when calculating
estimated figures. The auditor must therefore approach these values with professional scepticism regarding the judgements.
The audit approach required is set out in ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. Essentially, if risk assessment procedures have identified a risk of material misstatement due to accounting estimates, the auditor can respond by undertaking different methods.
To test the process that management used to calculate the provision for doubtful accounts receivable, the auditor may use all of the following methods except:
A. Checking the calculation
B. Considering if anything is likely to have changed the estimate this year
C. Comparing with the provision made by industry average
D. Looking at past experience
Answer: C
NEW QUESTION: 3
DB_FLASH_CACHE_FILE = '/dev/flash_device_1' , '/dev/flash_device_2'
DB_FLASH_CACHE_SIZE=64G
A. Option A
B. Option D
C. Option C
D. Option B
Answer: D
|
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