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IIA-CIA-Part3 Exam Objectives - Test IIA-CIA-Part3 Cram Review

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IIA Business Knowledge for Internal Auditing Sample Questions (Q338-Q343):

NEW QUESTION # 338
An entity must select from among several methods of financing arrangements when meeting its capital requirements. To acquire additional growth capital while attempting to maximize earnings per share, an entity should normally

A. Attempt to increase both debt and equity in equal proportions, which presences a stable capital structure and maintains investor confidence.
B. Discontinue dividends and use current cash flow, which avoids the cost and risk of increased debt and the dilution of EPS through increased equity.
C. Select debt over equity initially, even though increased debt is accompanied by interest costs and a degree of risk.
D. Select equity over debt initially, which minimizes risk and avoids interest costs.

Answer: C

Explanation:
Earnings per share will ordinarily be higher if debt is used to raise capital instead of equity, provided that the entity is not over-leveraged. The reason is that the cost of debt is lower than the cost of equity because interest is tax deductible. However, the prospect of higher EPS is accompanied by greater risk to the entity resulting from required interest costs, creditors' liens on the entity's assets, and the possibility of a proportionately lower EPS if sales volume fails to meet projections.

NEW QUESTION # 339
An attacker, posing as a bank representative, convinced an employee to release certain, financial information that ultimately resulted in fraud. Which of the following best describes this cybersecurity risk?

A. Shoulder suiting
B. Social engineering.
C. Phishing.
D. Pharming,

Answer: C

NEW QUESTION # 340
An objective of financial reporting is

A. Providing information useful to investors, creditors, donors, and other users for decision making.
B. Evaluating management results compared with standards.
C. Providing information on compliance with established procedures.
D. Assessing the adequacy of internal control.

Answer: A

Explanation:
The objectives of financial reporting are concerned with the underlying goals and purposes of accounting. They are to provide information that1) is useful to those making investment and credit decisions, assuming that those individuals have a reasonable understanding of business and economic activities:2) is helpful to current and potential investors and creditors and other users in assessing the amount timing, and uncertainty of future cash flows; and3) discloses economic resources claims to those resources, and the changes therein.

NEW QUESTION # 341
Which of the following statements is true concerning the basic accounting treatment of a partnership?

A. The basis for sharing net incomes or net kisses must be fixed.
B. The ownership ratio identifies the basis for dividing net income and net toss.
C. A partner's capital only changes due to net income or net loss.
D. The initial investment of each partner should be recorded at book value.

Answer: D

NEW QUESTION # 342
Finance leases are differentiated from operating leases in that finance leases normally

A. Have rental payments that are approximately equal to the amortized cost of the leased asset.
B. Are cancelable at any time upon request by the lessee.
C. Are used only by financial institutions.
D. Provide for maintenance service at no extra cost to the lessee.

Answer: A

Explanation:
A lease may be classified as either a finance lease or an operating lease by a lessee. A finance lease transfers substantially all of the risks and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a finance lease if for example,
1.The lease provides for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e., the lessee has the option to purchase at a price expected to be sufficiently below the fair value of the exercise date that, at the lease's inception, exercise is reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payments is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, the rental payments tend to approximate thy--t of the leased property plus a return on the investment.

NEW QUESTION # 343
......

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