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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2025-10-13.q454 Dumps
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Question 211

Which of the following is a limitation of the remote wipe for a smart device?

Correct Answer: D
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Question 212

Which of the following is classified as a product cost using the variable costing method?
1. Direct labor costs.
2. Insurance on a factory.
3. Manufacturing supplies.
4. Packaging and shipping costs.

Correct Answer: D
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Question 213

Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations such as copyright or privacy laws?

Correct Answer: D
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Question 214

Listed below are selected line items from the cost-of-quality report for Company B for last month.

What is Company B's total prevention and appraisal cost for last month?

Correct Answer: C
Prevention costs are incurred to prevent defects from occurring. An example is equipment maintenance. Appraisal costs are incurred to detect defective output during and after the production process. An example is product testing. Thus, total prevention and appraisal cost for the month equals US $1,940 (US $1,154 +US $786).
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Question 215

An entity has appropriately used the installment method of accounting sit began operations at the beginning of the current year. The following information pertains to its operations for this year:

The amount of gross profit deferred at the end of the current year should be:

Correct Answer: C
The gross profit on installment sales in US $360,000$1.200.000 installment sales $840,000 cost of installment sales). Accordingly, the gross profit percentage is 30%US $360,000 gross profit -$1,200,000 installment sales), and the amount of gross profit deferred at the end of the current year is 1.11: r. $216.000 [($1 .200.000 installment sales - 480,000 collections x 30%]. General and administrative expense have no effect on the computation of realized gross profit or deferred gross profit. They are to be classified as operating expenses on the income statement in the period in which they are incurred.
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