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Exam Code: IIA-CIA-Part3 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
Scenario:

A. Option B
B. Option D
C. Option C
D. Option A
Answer: D

NEW QUESTION: 2
Jamal Co buys some goods from SA of France on 30 September (year end is 31 December). The invoice value is EUR40,000 and is due for settlement in equalinstallmentson 30 November and 31 January. The exchange rate moved as follows:
EUR = $1 30-Sep1.60 30-Nov1.80 31-Dec1.90 31-Jan1.85
What are the total exchange gains / (losses) that will be included in the operating profit of Jamal Co for the year ended 31 December 2012?
A. A loss of $1,689
B. A gain of $3,078
C. A gain of $1,389
D. A gain of $3,363
Answer: D

NEW QUESTION: 3
Which of the following does the digital certificate not contain?
A. Issuer
B. Digital signature
C. Digital envelope
D. Public key information
Answer: C


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