PECB ISO-22301-Lead-Auditor Exam Questions (PDF)

ISO-22301-Lead-Auditor pdf
  • Exam Code: ISO-22301-Lead-Auditor
  • Exam Name: PECB Certified ISO 22301 Lead Auditor Exam Exam
  • Q & A: 390 Questions and Answers
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  • Exam Code: ISO-22301-Lead-Auditor
  • Exam Name: PECB Certified ISO 22301 Lead Auditor Exam Exam
  • Q & A: 390 Questions and Answers
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  • Exam Code: ISO-22301-Lead-Auditor
  • Exam Name: PECB Certified ISO 22301 Lead Auditor Exam Exam
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NEW QUESTION: 1
Delicious Candy Company (Delicious) is a leading manufacturer and distributor of quality confectionery products throughout Europe and Mexico. Delicious is a publicly-traded firm located in Italy and has been in business over 60 years.
Caleb Scott, an equity analyst with a large pension fund, has been asked to complete a comprehensive analysis of Delicious in order to evaluate the possibility of a future investment.
Scott compiles the selected financial data found in Exhibit 1 and learns that Delicious owns a 30% equity interest in a supplier located in the United States. Delicious uses the equity method to account for its investment in the U.S. associate.

Scott reads the Delicious's revenue recognition footnote found in Exhibit 2.
Exhibit 2: Revenue Recognition Footnote
__________________________________________________________________________________ in millions__________________________________________________________________________ Revenue is recognized, net of returns and allowances, when the goods are shipped to customers and collectability is assured. Several customers remit payment before delivery in order to receive additional discounts. Delicious reports these amounts as unearned revenue until the goods are shipped. Unearned revenue was €7,201 at the end of 2009 and €5,514 at the end of 2008.
Delicious operates two geographic segments: Europe and Mexico. Selected financial information for each segment is found in Exhibit 3.

At the beginning of 2009, Delicious entered into an operating lease for manufacturing equipment. At inception, the present value of the lease payments, discounted at an interest rate of 10%, was 6300 million. The lease term is six years and the annual payment is 669 million. Similar equipment owned by Delicious is depreciated using the straight-line method and no residual values are assumed.
Scott gathers the information in Exhibit 4 to determine the implied "stand-alone" value of Delicious without regard to the value of its U.S. associate.

Using the data found in Exhibit 1 and Exhibit 2, which of the following best describes the impact on Delicious's financial leverage in 2009 as compared to 2008?
A. Financial leverage increased, and the true nature of the leverage increased.
B. Financial leverage increased, but the true nature of the leverage decreased.
C. Financial leverage and the true nature of the leverage were unchanged.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Delicious's financial leverage ratio was 1.8 (54,753 average assets / 29,983 average equity) for 2009 and was 1.7 for 2008 (49,354 average assets / 28,738 average equity). Although leverage was higher, the nature of the true leverage was lower. This is because the increasing customer advances (unearned revenue) will not require an outflow of cash in the future and are, thus, less onerous than Delicious's other liabilities. (Study Session 7, LOS 26.b)

NEW QUESTION: 2
What word is missing from the following SQL statement?
insert into tablename ________(909, 'text');
(Please specify the missing word using lower-case letters only.)
Answer:
Explanation:
VALUES, values

NEW QUESTION: 3



Answer:
Explanation:

Explanation

Activities are logical unit of processing. You can create one activity for each major processing unit in which you want traces to be grouped together. For example, you can create one activity for each request to the service. To do so, perform the following steps.
Save the activity ID in scope.
Create a new activity ID.
Transfer from the activity in scope to the new one, set the new activity in scope and emit a start trace for that activity.
The following code demonstrates how to do this.
Guid oldID = Trace.CorrelationManager.ActivityId;
Guid traceID = Guid.NewGuid();
ts.TraceTransfer(0, "transfer", traceID);
Trace.CorrelationManager.ActivityId = traceID; // Trace is static
ts.TraceEvent(TraceEventType.Start, 0, "Add request");
Reference: Emitting User-Code Traces
https://msdn.microsoft.com/en-us/library/aa738759(v=vs.110).aspx

NEW QUESTION: 4
Note: This question is part of a series of questions that use the same set of answer choices. An answer choice may be correct for more than one question in the series.
A company has a new deployment of Windows Deployment Services (WDS), the Microsoft Deployment Toolkit (MDT), and the Windows Automated Installation Kit (WAIK).
You need to capture an image of a Windows 7 reference computer.
Which two actions should you perform on the server before performing actions on the reference computer? (Each correct answer presents a complete solution. Choose two.)
A. Run the ImageX command with the /mount parameter.
B. Run the Start /w ocsetup command.
C. Add a boot image in WDS.
D. Use Sysprep with an answer file and set the UpdateInstalledDrivers option in the answer file to Yes.
E. Run the Dism command with the /Mount-Wim option.
F. Use Sysprep with an answer file and set the PersistAllDeviceInstalls option in the answer file to False.
G. Use Sysprep with an answer file and set the UpdateInstalledDrivers option in the answer file to No.
H. Run the Dism command with the /Add-Package option.
I. Create a capture image in WDS.
J. Run the PEImg /prep command.
K. Use Sysprep with an answer file and set the PersistAllDeviceInstalls option in the answer file to True.
L. Run the Dism command with the /Add-Driver option.
M. Run the Diskpart command and the attach command option.
N. Run the BCDEdit command.
Answer: C,I

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