IIA-CIA-Part3-3P Exam Results

Identity requests are approved in two steps.

Logs are checked for misaligned identities and access rights.

Users have to validate their identity with a smart card.

Functions can be performed based on access rights.

For plant assets cost includes the purchase price and the cost of design and construction

For intangible assets cost includes the purchase price and development costs

Due to their indefinite nature intangible assets are not subject to amortization

The organization must expense any cost incurred in developing a plant asset

Operations can continue after the liquidation if all partners agree

Partnership liquidation ends both the legal and economic life of an entity

Partnership liquidation occurs when there is capital deficiency Stable

When a partnership is liquidated, each partner pays creditors from cash received

Functional departmentalization.

Product departmentalization.

Matrix organization.

Divisional organization.