APMG-International Change-Management-Foundation Q&A - in .pdf

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  • Exam Code: Change-Management-Foundation
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NEW QUESTION: 1
The inspection lot are not created for the ship-to party.
A. Correct
B. Incorrect
Answer: B

NEW QUESTION: 2
Which of the following relatively small misstatements most likely could have a material effect on an entity's
financial statements?
A. A piece of obsolete office equipment that was not retired.
B. An uncollectible account receivable that was not written off.
C. An illegal payment to a foreign official that was not recorded.
D. A petty cash fund disbursement that was not properly authorized.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An illegal payment of an otherwise immaterial amount could be material if there is a
reasonable possibility that it could lead to a material contingent liability or a material loss of revenue.
Choice "B" is incorrect. Failure to retire a piece of obsolete office equipment is not likely to have
ramifications beyond the immaterial misstatement that would result directly from it.
Choice "C" is incorrect. Failure to properly authorize a petty cash fund disbursement is not likely to have
ramifications beyond the immaterial misstatement that would result directly from it.
Choice "D" is incorrect. Failure to write off a relatively small uncollectible account receivable is not likely to
have ramifications beyond the immaterial misstatement that would result directly from it.

NEW QUESTION: 3




What will be the outcome after the page has run?
A. Data Item Output Value contains C
B. An Internal Exception will be thrown
C. Data Item Output Value contains A
D. Data Item Output Value contains B
Answer: C

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