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  • IIA-CIA-Part2-German pdf
  • Exam Code: IIA-CIA-Part2-German
  • Exam Name: Practice of Internal Auditing (IIA-CIA-Part2 Deutsch Version)
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  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
Most statistical simulations of budgets, schedules, and resource allocations use which one of the following approaches?
A. PERT
B. Decision-tree analysis
C. Monte Carlo analysis
D. Present value analysis
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Simulations are typically performed using Monte Carlo in which a project model is computed many times with the input values chosen at random for each iteration from the probability distribution of these variables. Monte Carlo analysis supports various statistical distributions (normal, triangular, beta, uniform, etc.) used in estimating budgets, schedules, and resource allocations.

NEW QUESTION: 2
A table named Profits stores the total profit made each year within a territory. The Profits table has columns named Territory, Year, and Profit.
You need to create a report that displays the profits made by each territory for each year and its previous year.
Which Transact-SQL query should you use?
A. SELECT Territory, Year, Profit, LAG(Profit, 1, 0) OVER (PARTITION BY Territory ORDER BY Year) AS PreviousYearProfit FROM Profits
B. SELECT Territory, Year, Profit, LEAD(Profit, 1, 0) OVER (PARTITION BY Territory ORDER BY Year) AS PreviousYearProfit FROM Profits
C. SELECT Territory, Year, Profit, LEAD(Profit, 1, 0) OVER (PARTITION BY Year ORDER BY Territory) AS PreviousYearProfit FROM Profits
D. SELECT Territory, Year, Profit, LAG(Profit, 1, 0) OVER (PARTITION BY Year ORDER BY Territory) AS PreviousYearProfit FROM Profits
Answer: A
Explanation:
Explanation/Reference:
Explanation:
LAG accesses data from a previous row in the same result set without the use of a self-join in SQL Server
2016. LAG provides access to a row at a given physical offset that comes before the current row. Usethis analytic function in a SELECT statement to compare values in the current row with values in a previous row.
Use ORDER BY Year, not ORDER BY Territory.
Example: The following example uses the LAG function to return the difference in sales quotas fora specific employee over previous years. Notice that because there is no lag value available for the first row, the default of zero (0) is returned.
USE AdventureWorks2012;
GO
SELECT BusinessEntityID, YEAR(QuotaDate) AS SalesYear, SalesQuota AS CurrentQuota, LAG(SalesQuota, 1,0) OVER (ORDER BY YEAR(QuotaDate)) AS PreviousQuota FROM Sales.SalesPersonQuotaHistory
WHERE BusinessEntityID = 275 and YEAR(QuotaDate) IN ('2005','2006');
Incorrect Answers:
A, D: LEAD accesses data from a subsequent row in the same result set without the use of a self-join in SQL Server 2016. LEAD provides access to a row at a given physical offset that follows the current row.
Use this analytic function in a SELECT statement to compare values in the current row with values in a following row.
B: Use ORDER BY Year, not ORDER BY Territory.
References: https://msdn.microsoft.com/en-us/library/hh231256.aspx

NEW QUESTION: 3
A major theme park is expanding the existing facility over a five-year period. The design phase will be completed one year after the contract is awarded. Major engineering drawings will be finalized two years after the design contract is awarded and construction will begin three years after the award of the design contract. New, unique ride technology will be used and an estimate will need to be developed to identify these costs that have no historical data.
The recognition of loss of value of a natural resource used in the production process is referred to as:
A. Net loss
B. Depreciation
C. Capital reduction
D. Depletion
Answer: D

NEW QUESTION: 4
Your network contains a server named Server1 that runs Windows Server 2008 R2.
Server1 has theHyper-V server role installed.
Server1 hosts a virtual machine (VM) named VM1.
You take a snapshot of VM1 at 05:00 and at 19:00.
You use Hyper-V Manager to delete the snapshot taken at 05:00.
You need to ensure that the files created by the 05:00 snapshot are deleted from the hard
disk on Server1.
What should you do?
A. At the command prompt, run the rmdir.exe command.
B. From Windows Power Shell, run the Remove-Item cmdlet.
C. From the Hyper-V Manager console, right-click VM1 and click Revert.
D. From the Hyper-V Manager console, shut down VM1.
Answer: D

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