IIA IAA-IAP Q&A - in .pdf

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  • Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner
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  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
What are the three sections of a Cascade Service Incident Report page?
(Select 3)
A. Event Summary
B. Alarm List
C. Exception List
D. Event List
E. Report Criteria
Answer: A,D,E

NEW QUESTION: 2
If receivables transferred with recourse qualify for derecognition, the proceeds from the transfer are:
A. Explanation:
The entity derecognizes financial assets if it has transferred substantially all of the risks and rewards of ownership. Derecognition also is appropriate when the entity neither has transferred nor retained substantially all the risks and rewards of ownership, providing the entity does not have control. After derecognition, periodic profit or loss will include the difference between the carrying amount transferred and the proceeds, plus or minus any prior adjustment r fl ling the fair value of the asset that had been reported in equity. If a new financial asset is created or a financial liability is assumed, the calculation is adjusted for the fair value of the asset or liability. Thus, the proceeds of the sale are reduced by the fair value of the resource obligationa new financial liability). When the transfer does not meet these criteria, the transfer is accounted for as a collateralized borrowing. A transferor entity most likely should continue to recognize a transferred financial asset if the:
A. Transferor may reacquire the asset, and the asset is readily obtainable in the market
B. Transferee may sell the full fair value of the asset
C. Transferor has an option to reacquire the asset, and the reacquisition price is fair value
D. Transferor is entitled and obligated to repurchase the asset, and the transferee receives a lender's return.
B. Accounted for as a collateralized borrowing.
C. Recorded at the historical cost of the assets obtained.
D. Recorded at fair value for the assets obtained and liabilities incurred.
E. Reduced by the fair value of the recourse obligation.
Answer: A,E

NEW QUESTION: 3
会社には複数のAWSアカウントがあり、これらのアカウントをAWS組織で管理しています。 AWSリソースにアクセスするためのIAMユーザー認証情報が開発者に与えられました。開発者には、アカウント内のすべてのAmazon S3バケットへの読み取り専用アクセス権が必要です。ただし、開発者がコンソールからS3バケットにアクセスしようとすると、バケットがリストされていないアクセス拒否エラーメッセージが表示されます。
ソリューションアーキテクトが権限を確認すると、開発者のIAMユーザーが、アカウント内のすべてのS3バケットへの読み取り専用アクセス権を持っていると表示されていることがわかります。
ソリューションアーキテクトが問題のトラブルシューティングを行うには、どの追加手順を実行する必要がありますか? (2つ選択してください。)
A. IAMユーザーに設定されているアクセス許可の境界を確認します。
B. 適切なIAMロールがIAMユーザーにアタッチされているかどうかを確認します。
C. すべてのS3バケットのバケットポリシーを確認します。
D. すべてのS3バケットのACLを確認します
E. 組織単位(OU)に設定されたSCPを確認します。
Answer: A,E
Explanation:
https://aws.amazon.com/premiumsupport/knowledge-center/s3-troubleshoot-403/?nc1=h_ls
https://aws.amazon.com/premiumsupport/knowledge-center/s3-troubleshoot-403/#:~:text=For%20example%2C%20the%20following%20bucket,gets%20an%20Access%20Denied%20error.&text=This%20means%20that%20the%20IAM,permissions%20to%20the%20correct%20objects.

NEW QUESTION: 4
Identify three common issues that are addressed by DRM out of the box.
A. Physical reconciliation of fact data from transaction systems
B. No central point of maintenance for a dimension
C. Rationalization of hierarchies across systems
D. Hierarchies are maintained by IT
E. Lengthy reconciliations and manual process to make changes in data relationships
Answer: B,C,E

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