Iia dumpsboss changed Iia-cia-part3-3p Exam Questions by Elisa q342 vce pdf

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Exam Name:	CIA Exam Part Three: Business Knowledge for Internal Auditing
Exam Code:	IIA-CIA-Part3-3P Dumps
Vendor:	IIA	Certification:	CIA
Questions:	488 Q&A's	Shared By:	elisa

Question 52

Which of the following are the most common characteristics of big data?

Options:

Visibility, validity, vulnerability

Velocity, variety volume.

Complexity completeness constancy

Continuity, control convenience

Discussion

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Question 53

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables.

Which of the following would be the best argument for using the direct write-off method?

Options:

It is useful when losses are considered insignificant.

It provides a better alignment with revenue.

It is the preferred method according to The IIA.

It states receivables at net realizable value on the balance sheet.

Discussion

Question 54

Which of the following statements is true regarding partnership liquidation?

Options:

Operations can continue after the liquidation if all partners agree

Partnership liquidation ends both the legal and economic life of an entity

Partnership liquidation occurs when there is capital deficiency Stable

When a partnership is liquidated, each partner pays creditors from cash received

Discussion

Question 55

A bond that matures after one year has a face value of $250,000 and a coupon of $30,000. If the market price of the bond is $265,000, which of the following would be the market interest rate?

Options:

Less than 12 percent.

12 percent.

Between 12.01 percent and 12.50 percent.

More than 12.50 percent.

Discussion

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