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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2026-01-13.q113 Dumps
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Question 36

A real estate brokerage firm is moving into a building that is already equipped with extensive telephone wiring. The firm is considering the installation of a digital private branch exchange PBX) to connect computers and other office devices, such as copying machines, printers, and fax machines. A limitation of using a PBX-based system for this network is that:

Correct Answer: B
A PBX has the advantage of using existing telephone lines and therefore not needing special wiring. Moreover, equipment can be moved without necessitating rewiring. However, because PBX-based systems use telephone wiring most often copper wire), they cannot easily handle large volumes of data.
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Question 37

A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25.000 shirts.
Actual sales total S300.000. What is margin of safety sales for the company?

Correct Answer: B
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Question 38

Which of the following storage options would give the organization the best chance of recovering data?

Correct Answer: D
available.
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Question 39

Refer to the exhibit.

If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the "Funds Needed" line in the graph below will shift?

Correct Answer: A
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Question 40

Under the income approach, gross domestic product GDP) is measured as:

Correct Answer: A
GDP is the total value of goods and services produced within the boundaries of a country. It may be measured using an expenditures approach or an income approach. Under the income approach. GDP equals all income derived from the production of the year's output, with an adjustment for net income earned abroad a positive or negative amount in theory). Two types of nonincome charges or allocations must be added to incomes wages, rents. interest, and profits). Depreciation reflects the consumption of Ford capital during the period. It is the part of the year's receipts that must be allocated to replace the machinery, plant. etc. used up in the production of GDP. Indirect business taxes, such as sales. Excise, and property taxes, are treated by businesses as a cost of production and form part of the total price of goods and Thus. they are not paid as wages. rents, interest, and profits.
Accordingly, GDP may be measured as the sum of consumption of fixed capital, indirect business taxes, wages, rents, interest, and profits (proprietors' income. corporate taxes, dividends. and undistributed corporate profits), with an adjustment for net income earned abroad.
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