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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 301

During disaster recovery planning, the organization established a recovery point objective. Which of the following best describes this concept?

Correct Answer: D
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Question 302

CORRECT TEXT
A has a times-interest-earned ratio of:
A Pour times
B. Five times
C. 10 times
D. 15 times

Correct Answer:
B
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Question 303

At the start of its current fiscal year, Emper Corporation amended its defined postemployment benefit plan resulting in an increase in the present value of the defined benefit obligation DBO). The benefits become vested after 6 years of service. Past service cost arising from the plan amendment includes US $400,000 of benefits that are already vested and US $200,000 of non vested benefits. If the average period until vesting is 4 years. the minimum past service cost to be recognized in the first year is:

Correct Answer: C
Past service cost is the increase in the present value of the DBO related to prior employee service that arises in the current period from the introduction of or an amendment to postemployment benefits. Accordingly US $400,000 should be recognized immediately to reflect the vested benefits and amortization of the nonvested benefits equals US $50.111 II]$200,000 - 4), a total of US $450,000
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Question 304

Which of the following local area network physical layouts is subject to the greatest risk of failure if one device fails?

Correct Answer: C
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Question 305

Which of the following techniques would be best for evaluating the management performance of a department that is operated as a cost center?

Correct Answer: D
A cost center is a responsibility center that is responsible for costs only. Of the alternatives given, variance analysis is the only one that can be used in a cost center.
Variance analysis involves comparing actual costs with predicted or standard costs.
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