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IIA-CIA-Part1

Exam Code: IIA-CIA-Part1

Exam Name: Essentials of Internal AuditingCertification

Version: V16.75

Q & A: 400 Questions and Answers

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NEW QUESTION: 1
Examine this code:
CREATE OR REPLACE PROCEDURE add_dept
( p_name departments.department_name%TYPE DEFAULT 'unknown',
p_loc departments.location_id%TYPE DEFAULT 1700)
IS
BEGIN
INSERT INTO departments(department_id, department_name,
loclation_id)
VALUES(dept_seq.NEXTVAL,p_name, p_loc);
END add_dept;
/
You created the add_dept procedure above, and you now invoke the procedure in SQL *Plus.
Which four are valid invocations? (Choose four)
A. EXECUTE add_dept(p_name=>'Education', 2500)
B. EXECUTE add_dept(p_loc=>2500)
C. EXECUTE add_dept('2500', p_loc =>2500)
D. EXECUTE add_dept(p_loc=>2500, p_name=>'Education')
E. EXECUTE add_dept('Education', 2500)
Answer: B,C,D,E
Explanation:
A. This statement correctly uses named notation. A Default value is defined for both parameters in the procedure so it is not necessary to pass any parameters.
B . This statement correct uses positional notation.
C.This statement correctly uses mixed notation.
E.This statement correctly uses named notation.
Incorrect Answers:
D: When using mixed notation to pass the values, all the parameters specified with positional notationmust precede the parameters specified with named notation in the subprogram call.If the parameters specified with positional notation do not precede the parameters specified with namednotation, the following error is generated at run time:PLS-00312: a positional parameter association may not follow a named

NEW QUESTION: 2
Which three statements about Syslog utilization are true? (Choose three.)
A. There are more Syslog messages available within Cisco IOS than there are comparable SNMP trap
messages.
B. The Syslog server automatically notifies the network administrator of network problems.
C. Utilizing Syslog improves network performance.
D. A Syslog server provides the storage space necessary to store log files without using router disk space.
E. A Syslog server helps in aggregation of logs and alerts.
F. Enabling Syslog on a router automatically enables NTP for accurate time stamping.
Answer: A,D,E

NEW QUESTION: 3
An enterprise decided to sell a separate major line of its business. The assets were sold for US $100,000 and had a net carrying amount US $70,000. The applicable tax rate was 20%. The result of this transaction may appear on the:
A. Income statement as a single amount for a discontinued operation
B. Income statement as an extraordinary item.
C. Balance sheet as a fundamental error.
D. Income statement as a change in accounting policy
Answer: A
Explanation:
A discontinued operation DO is a component of an entity that has been disposed of or meets the criteria for classification as held for sale. It is1) a separate major line of business or geographical operating area,2) part of a single plan to dispose of such a line or area. or3) a subsidiary acquired solely for resale. A component of an entity consists of operations and cash flows that are clearly distinguishable from the rest of the entity for financial reporting as well as operationally. A single amount is disclosed on the face of the income statement equal to the sum of1) after-tax profit loss on DOs and2 after-tax gain loss on a remeasurement of noncurrent assets or disposal groups) classified as held for sale at fair value minus cost to sell orb) disposal of the assets or disposal groups that constituted the DO.

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