IIBA ECBA Q&A - in .pdf

  • ECBA pdf
  • Exam Code: ECBA
  • Exam Name: Entry Certificate in Business Analysis (ECBA)
  • PDF Version: V19.35
  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
When management does not provide reasonable justification that a change in accounting principle is
preferable and it presents comparative financial statements, the auditor should express a qualified
opinion:
A. Only in the year of the accounting principle change.
B. Only if the change is to an accounting principle that is not generally accepted.
C. Each year until management changes back to the accounting principle formerly used.
D. Each year that the financial statements initially reflecting the change are presented.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When management does not provide reasonable justification that a change in
accounting principle is preferable and it presents comparative FS, the auditor should express a qualified
opinion each year that the FS initially reflecting the change are presented.
Choices "A", "C", and "D" are incorrect, per the rule stated above.

NEW QUESTION: 2
You are the new administrator for an existing Dynamics CRM organization.
The prior administrator made auditing available in CRM, and then turned off auditing for the account records.
You need to implement auditing for the account records. What should you do?
A. Modify the account entity definition.
B. Assign the View Audit History privilege.
C. Delete the previous audit log partitions.
D. Assign the View Audit Summary privilege.
Answer: B

NEW QUESTION: 3
You support a high-traffic web application and want to ensure that the home page loads in a timely manner. As a first step, you decide to implement a Service Level Indicator (SLI) to represent home page request latency with an acceptable page load time set to 100 ms. What is the Google-recommended way of calculating this SLI?
A. Bucketize the request latencies into ranges, and then compute the median and 90th percentiles.
B. Count the number of home page requests that load in under 100 ms. and then divide by the total number of all web application requests.
C. Buckelize Ihe request latencies into ranges, and then compute the percentile at 100 ms.
D. Count the number of home page requests that load in under 100 ms, and then divide by the total number of home page requests.
Answer: D

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