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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 376

Which of the following is improved by the use of smart devices?

Correct Answer: D
Comprehensive and Detailed In-Depth Explanation:
Smart devices often incorporate advanced security features that enhance secure authentication mechanisms.
These features may include biometric sensors (such as fingerprint readers or facial recognition), hardware tokens, and secure enclaves that store authentication credentials. By utilizing these technologies, smart devices provide robust methods to verify user identities, thereby strengthening access controls to sensitive information and systems. While smart devices do offer portability (option C), their primary contribution to security lies in enhancing authentication processes. Version control (option A) pertains to managing changes in software or documents and is not directly impacted by smart devices. Privacy (option B) can be influencedby smart devices, but the direct improvement is in secure authentication, which in turn can support privacy protections.
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Question 377

What are the effects of an adjusting entry used to accrue revenue from credit sales?

Correct Answer: B
The journal entry to accrue revenue requires a debit to a receivable account and a credit to a revenue account. Thus, the accrual of revenue increases assets and equity.
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Question 378

Which of the following is a primary driver behind the creation and prioritization of new strategic initiatives established by an organization?

Correct Answer: A
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Question 379

When an entity reports deferred tax assets and liabilities, deferred tax expense or income reflects:

Correct Answer: B
Deferred tax expense or income is the sum of the changes in the deferred tax assets and deferred tax liabilities. For example, this amount reflects changes relating to the origination or reversal of temporary differences, changes in tax rates and imposition of new taxes.
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Question 380

An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:

Correct Answer: D
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