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IIA-CIA-Part3 Exam Dumps : Business Knowledge for Internal Auditing

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Business Knowledge for Internal Auditing Questions and Answers

Question 1

Which of the following best explains why an organization would enter into a capital lease contract?

Options:

A.

To increase the ability to borrow additional funds from creditors

B.

To reduce the organization's free cash flow from operations

C.

To Improve the organization's free cash flow from operations

D.

To acquire the asset at the end of the lease period at a price lower than the fair market value

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Question 2

Which of the following attributes of data is most likely to be compromised in an organization with a weak data governance culture?

Options:

A.

Variety.

B.

Velocity.

C.

Volume.

D.

Veracity.

Question 3

Which of the following types of accounts must be closed at the end of the period?

Options:

A.

Income statement accounts.

B.

Balance sheet accounts.

C.

Permanent accounts.

D.

Real accounts.