IIA-CIA-Part2 Dumps PDF

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• Name: Practice of Internal Auditing
• Exam Code: IIA-CIA-Part2
• Certification: IIA-CIA-Part2
• Vendor: IIA
• Total Question: 630
• Price: 49$

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NEW QUESTION: 1
Account Rules are specific to ____________.
A. Event Types
B. Subledger application
C. Event Classes
D. Journal Rule sets
E. Accounting methods
Answer: B
Explanation:
Note:
*The Create Accounting process uses the values of sources assigned to accounting attributes plus accounting rules to create subledger journal entries.
*Accounting rules can be defined with either a top down, or a bottom up approach. When defining subledger accounting rules from the top down, you will initially define the accounting method followed by components of each rule, which will need to be assigned to it. When defining subledger accounting rules from the bottom up, you will initially define components for each rule and then assign them as required.
*Define accounting rules to create revenue recognition schedules for your invoices. Accounting rules determine the number of periods and percentage of total revenue to record in each accounting period. You can use accounting rules with transactions that you import into Receivables using AutoInvoice and with invoices that you create manually in the Transaction windows. You can define an unlimited number of accounting rules. *Use accounting rules to determine revenue recognition schedules for your invoice lines. You can assign a different accounting rule to each invoice line. Accounting rules let you specify the number of periods and the percentage of the total revenue to recognize in each period. You can also specify whether the accounting rules are of Fixed or Variable Duration. Accounting rules of Fixed Duration span a predefined number of periods. Accouning rules of Variable Duration let you define the number of periods during invoice entry.
Reference: Oracle Fusion Applications Financials Implementation Guide, Define Subledger Accounting Rules

NEW QUESTION: 2
What are the benefits of OpenStack? (Multiple Choice)
A. Support northbound to heterogeneous hypervisors (KVM/XEN/VMware)
B. Standard northbound OpenStack APIs
C. Heterogeneous access capability
D. Allows new hypervisor to be added to the system.
E. Rapidly-developing and widely-accepted
Answer: B,C,D,E

NEW QUESTION: 3
View the Exhibit and evaluate the structure and data in the CUST_STATUS table.

You issue the following SQL statement:

Which statement is true regarding the execution of the above query?
A. It displays a bonus of 1000 for all customers whose AMT_SPENT is less than CREDIT_LIMIT.
B. It displays a bonus of 1000 for all customers whose AMT_SPENT equals CREDIT_LIMIT, or AMT_SPENT is null.
C. It produces an error because the AMT_SPENT column contains a null value.
D. It produces an error because the TO_NUMBER function must be used to convert the result of the NULLIF function before it can be used by the NVL2 function.
Answer: B
Explanation:
The NULLIF Function
The NULLIF function tests two terms for equality. If they are equal the function returns a null, else it returns the first of the two terms tested.
The NULLIF function takes two mandatory parameters of any data type. The syntax is NULLIF(ifunequal, comparison_term), where the parameters ifunequal and
comparison_term are compared. If they are identical, then NULL is returned. If they differ, the ifunequal parameter is returned.

NEW QUESTION: 4
The following statements are about the responsibilities that providers are expected to assume under most provider contracts with health plans. Select the answer choice containing the correct statement.
A. All health plans now include in their provider contracts a statement that explicitly places responsibility for the medical care of plan members on the health plan rather than on the provider.
B. Most provider contracts require participating providers to discuss health plan payment arrangements with patients who are covered by the plan.
C. According to the wording of most provider contracts, the responsibility of providers to deliver medical services to a plan member is not contingent upon the provider's receipt of information regarding the member's eligibility for these services.
D. Most health plans include in their provider contracts a clause which requires providers to maintain open communication with plan members regarding appropriate treatment plans, even if the services are not covered by the member's health plan.
Answer: D

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