HQT-4180 Practice Questions

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NEW QUESTION: 1
Which of the following is the MOST important element for the successful implementation of IT governance?
A. Performing a risk assessment
B. Implementing an IT scorecard
C. Identifying organizational strategies
D. Creating a formal security policy
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The key objective of an IT governance program is to support the business, thus the identification of organizational strategies is necessary to ensure alignment between IT and corporate governance. Without identification of organizational strategies,the remaining choices-even if implemented-would be ineffective.

NEW QUESTION: 2
On the third postpartum day, the nurse would expect the lochia to be:
A. Serosa
B. Rubra
C. Scant
D. Alba
Answer: B
Explanation:
Explanation
(A) This discharge occurs from delivery through the 3rd day. There is dark red blood, placental debris, and clots. (B) This discharge occurs from days 4-10. The lochia is brownish, serous, and thin. (C) This discharge occurs from day 10 through the 6thweek. The lochia is yellowish white. (D) This is not a classification of lochia but relates to the amount of discharge.

NEW QUESTION: 3
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.


What was the most likely cause of the actuarial gain reported in the reconciliation of the projected benefit obligation for the year ended 2008?
A. Increase in the discount rate.
B. Decrease in the expected rate of return.
C. Increase in the average life expectancy of the participating employees.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
At rhe end of 2008, Global Oilfield reporred a net pension asset of €7,222 in accordance with IFRS. Under SFAS No. 158, Global Oilfields funded status of €2,524 should be reported on the balance sheet. Thus, it is necessary to reduce the net pension asset by €4,698 (€7,222 as reported - €2,524 funded status). In order for the accounting equation to balance, it is also necessary to reduce equity by €4,698. (Study Session 6, LOS22.d)