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Exam Code: IIA-CIA-Part1-KR
Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1 Korean Version)
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NEW QUESTION: 1
You have an Azure Resource Manager template named Template1 in the library as shown in the following exhibit.
Use the drop-down menus to select the answer choice that completes each statement based on the information presented in the graphic.
NOTE: Each correct selection is worth one point.
NEW QUESTION: 2
DE acquired 10% of the equity shares of KL on 31 December 20X2.
A further 50% of the equity shares of KL were acquired by DE on 1 January 20X4.
Which THREE of the following would be part of the process for recording the second purchase of shares?
A. The 10% investment being revalued to fair value at 1 January 20X4.
B. The goodwill calculated at 31 December 20X2 being revalued at 1 January 20X4.
C. Net assets at 1 January 20X4 being compared to the purchase consideration and a transfer to equity made.
D. Goodwill being calculated at 1 January 20X4 for the first time.
E. Assets, liabilities, income and expenses being fully consolidated from 1 January 20X4.
F. A 50% non controlling interest will be shown in the consolidated financial statements.
NEW QUESTION: 3
NEW QUESTION: 4
Which description of the elasticity of a Cloud-based infrastructure is true?
A. provides a security posture that is manageable from a single point of control
B. multisite architecture to reduce impact from outages in any one site
C. provides dynamic on-demand provisioning of services in near real time
D. enables sharing of resources and costs across a large pool of users
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