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Exam Code: ISO_ISMS_Fnd

Exam Name: ISO 27001 : 2013 ISMS - Foundation

Version: V18.35

Q & A: 315 Questions and Answers

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NEW QUESTION: 1
You are the credit and collections manager at your company.
You set up an aging period definition based on your company's standard collections terms of 0, 90, and
1 80 days. Earlier this week, you had a telephone call with the customer about the invoices on their account that are overdue. During the call, the customer promised to pay the dues.
Which three actions should you perform to manage the collection process in the system?
Each correct answer presents part of the solution.
A. Update aging snapshot.
B. Perform Write-Offs.
C. Change the status of invoices against the customer to "Promise to pay.
D. Process non-sufficient funds (NSF).
E. Send an email to the customer, including the statement.
Answer: A,C,E

NEW QUESTION: 2
When compiling a nonissuer's financial statements, an accountant would be least likely to:
A. Issue a compilation report on one or more, but not all, of the basic financial statements.
B. Omit substantially all of the disclosures required by generally accepted accounting principles.
C. Perform analytical procedures designed to identify relationships that appear to be unusual.
D. Read the compiled financial statements and consider whether they appear to include adequate
disclosure.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. During a compilation of a nonissuer's financial statements, an accountant generally
would not perform analytical procedures (Analytical procedures are required in a review.).
Choice "B" is incorrect. The accountant compiling financial statements generally would read those
statements to consider whether they appear to include adequate disclosure.
Choice "C" is incorrect. The accountant compiling financial statements might omit substantially all of the
disclosures required by GAAP.
Choice "D" is incorrect. The accountant compiling financial statements might issue a compilation report on
one or more, but not all, of the basic financial statements.

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