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  • Exam Code: IIA-CIA-Part1-KR
  • Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1 Korean Version)
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1

A. Option D
B. Option E
C. Option B
D. Option A
E. Option C
Answer: A,C
Explanation:
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NEW QUESTION: 2
Kulwicki Corporation wants to determine the effect of an expansion of its sales on its operating income (EBIT). The firm's current degree of operating leverage is 2.5. It projects new unit sales to be 170,000, an increase of 45,000 over last year's level of 125,000 units. Last year's EBIT was $60,000. Based on a degree of operating leverage of 2.5, what is this year's expected EBIT with the increase in sales?
A. $60,000
B. $114,000
C. $90,000
D. $100,000
E. $175,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Set up the DOL equation, letting x be the unknown new EBIT:
Let x = New EBIT.
DOL(Q) = % change EBIT/ % change Sales
% change in sales = 45000/125000 = 36%
2.5 = (x - $60,000/$60,000) / .36
2.5 (0.36) = ((x - $60,000)/$60,000)
0.90 = (x - $60,000/$60,000)
$54,000 = x - $60,000
x = $114,000.
New EBIT = $114,000.

NEW QUESTION: 3
__________ is the concept that disclosure of the long-term secret keying material that is used to derive an agreed key does not compromise the secrecy of agreed keys that had previously been generated.
A. Perfect forward secrecy
B. Authentication protocol
C. Diffie-Hellman
D. Key exchange protocol
Answer: A
Explanation:
Perfect forward secrecy means that if an attacker discovers the material used to derive a key, that does not compromise previously generated keys. This is important as it prevents those keys from having to be replaced.
Answer option A is incorrect. An authentication protocol is any protocol used to verify the identity of a user or machine in network communications.
Answer option B is incorrect. Diffie-Hellman is a protocol for exchanging keys over an insecure medium.
Answer option D is incorrect. Key exchange protocols are only concerned with exchanging a symmetric key, not with the situation that might arise should the key derivation process become compromised.

NEW QUESTION: 4
継続的な商品とサービスの生産を管理してビジネスが効率的に継続されるようにするには、どのタイプの管理が必要ですか?
A. プロジェクト
B. ポートフォリオ
C. プログラム
D. 操作
Answer: D

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