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Exam Code: PHRca
Exam Name: Professional in Human Resources - CaliforniaCertification
Version: V16.75
Q & A: 400 Questions and Answers
PHRca Free Demo download
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NEW QUESTION: 1
What is true about Pardot tracking? [Choose two answers]
A. Visitor filters can be added to Pardot to restrict tracking (clicks, visits, email notifications etc) from
certain IP addresses
B. Cookies will always expire after 10 years
C. Visitors and prospects that have "do not track" settings enabled on their browser will not have their
activities tracked while on your site.
D. The code is generated from a Salesforce campaign
Answer: A,C
NEW QUESTION: 2
Which of the following factors most likely would lead a CPA to conclude that a potential audit engagement
should not be accepted?
A. Internal control activities requiring the segregation of duties are subject to management override.
B. There are significant related party transactions that management claims occurred in the ordinary
course of business.
C. Management continues to employ an inefficient system of information technology to record financial
transactions.
D. It is unlikely that sufficient appropriate audit evidence is available to support an opinion on the financial
statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If it is unlikely that sufficient appropriate audit evidence will be available to support
an opinion on the financial statements, it would be pointless to conduct an audit.
Choice "A" is incorrect. The existence of significant related party transactions would not prevent the auditor
from accepting an audit engagement, regardless of the whether or not such transactions occurred in the
ordinary course of business. The auditor would simply need to evaluate management's methods for
identifying and disclosing related party transactions, and ultimately evaluate financial statement disclosure,
as part of the audit.
Choice "B" is incorrect. Internal control activities are often subject to management override, but this is no
reason to reject a potential audit engagement. Rather, this risk should be assessed, and audit procedures
should be designed only after taking into account the assessed level of risk.
Choice "C" is incorrect. An inefficient system of information technology for recording financial transactions
may not be optimal for the company, but as long as it is an effective system (i.e., as long as it provides
reliable financial reporting), it will not affect the auditor's decision regarding acceptance of a new audit
engagement.
NEW QUESTION: 3
What is created automatically in SAP TM and assigned to the location?
Please choose the correct answer.
Response:
A. User-dependent information.
B. Business partner.
C. Dashboards and cockpits.
D. Material flow overviews.
Answer: B
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