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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Business Knowledge for Internal Auditing
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NEW QUESTION: 1

A. Option A
B. Option B
C. Option C
D. Option D
Answer: A,B,D

NEW QUESTION: 2
Refer to the Exhibit.

Wilton Limited is preparing its year-end accounts and is calculating a revised allowance for receivables.
An aged receivables schedule shows the following position:

Included in the 3 months plus debt is an amount of $2,300 for a customer that has recently gone into liquidation. The current allowance for receivables is $4,200.
The charge to the income statement for the period and the net receivables figure on the statement of financial position will be:
A. B
B. D
C. C
D. A
Answer: B

NEW QUESTION: 3
A 14-year-old boy has a head injury with laceration of his scalp over his ear. The nurse should call the physician to report:
A. Pulse rate ranges between 68 bpm and 76 bpm
B. Blood pressure increase from 100/80 to 115/85 after lunch
C. Temperature rise to 102_F rectally
D. Headache that is unresponsive to acetaminophen (Tylenol)
Answer: C
Explanation:
(A) This change in blood pressure may not be significant and does not indicate a widening pulse pressure, a late sign of increased ICP. It is important to continue to monitor for change in blood pressure. (B) Acetaminophen may be ineffective in relieving headache after head injury. Stronger analgesics are contraindicated because they mask neurological signs and may depress the CNS. (C) Pulse rates between 68 bpm and 76 bpm are within normal limits for a 14-year-old child. It is important to monitor for a consistent drop in pulse rate, which is a late sign of increasing ICP. (D) An elevated temperature is abnormal and requires further assessment and medical intervention. The temperature may be unrelated to the head injury, but CNS infection is serious and difficult to control.

NEW QUESTION: 4
Examine the structure of the EMPLOYEES table.

You must display the maximum and minimum salaries of employees hired 1 year ago.
Which two statements would provide the correct output? (Choose two.)
A. SELECT MIN(Salary) minsal, MAX(salary) maxsal
FROM employees
WHERE hire_date < SYSDATE-365
GROUP BY MIN(salary), MAX(salary);
B. SELECT MIN(Salary), MAX(salary)
FROM (SELECT salary FROM
employees
WHERE hire_date < SYSDATE-365);
C. SELECT minsal, maxsal
FROM (SELECT MIN(salary) minsal, MAX(salary) maxsal
FROM employees
WHERE hire_date < SYSDATE-365
GROUP BY MIN(salary), MAX(salary));
D. SELECT minsal, maxsal
FROM (SELECT MIN(salary) minsal, MAX(salary) maxsal
FROM employees
WHERE hire_date < SYSDATE-365)
GROUP BY maxsal, minsal;
Answer: B,D

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