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Exam Code: SPHR
Exam Name: The Professional in Human Resources (SPHR)
Vendor: HRCI

60 Questions & Answers
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NEW QUESTION: 1
In testing long-term investments, an auditor ordinarily would use analytical procedures to ascertain the
reasonableness of the:
A. Classification between balance sheet portfolios.
B. Completeness of recorded investment income.
C. Existence of unrealized gains or losses in the portfolio.
D. Valuation of marketable equity securities.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. In testing long-term investments, an auditor ordinarily would use analytical
procedures to ascertain the reasonableness of the completeness of recorded investment income. These
procedures would probably include a comparison of the recorded investment income with the expected
amount (based upon the related interest rate, dividends declared, etc.) and the income balance audited in
the prior year.
Choice "B" is incorrect. Classification between balance sheet portfolios would most likely be tested by
confirming the terms of the investment and making inquiries of management regarding how long they
intend to hold the securities.
Choice "C" is incorrect. To test the valuation of marketable equity securities an auditor would most likely
compare to market quotations (cost method) or examine the audited financial statements of the investee
company (equity method).
Choice "D" is incorrect. To identify and quantify the existence of unrealized gains and losses in the
portfolio, an auditor would examine the trading prices in the Wall Street Journal (or other source) for those
long-term investments carried under the cost method. For those carried under the equity method, an
auditor would review the audited financial statements of the investee company.

NEW QUESTION: 2
Your network contains one Active Directory domain named contoso.com.
From the Group Policy Management console, you view the details of a Group Policy object (GPO) named GPO1.
You need to ensure that the comments field of GPO1 contains a detailed description of GPO1.
What should you do?
A. Open GPO1 in the Group Policy Management Editor, and then modify the properties of GPO1.
B. From Active Directory Users and Computers, edit the properties of contoso.com/System/Policies/{229DCD27-9D98-ACC2-A6AE-ED765F065FF5}.
C. From Notepad, edit \\contoso.com\SYSVOL\ contoso.com\Policies\{229DCD27-9D98-ACC2-A6AE- ED765F065FF5}\gpt.ini.
D. From Group Policy Management, click View, and then click Customize.
Answer: A
Explanation:
Adding a comment to a Group Policy object
Open the Group Policy Management Console. Expand the Group Policy Objects node.
Right-click the Group Policy object you want to comment and then click Edit .
In the console tree, right-click the name of the Group Policy object and then click Properties .
Click the Comment tab.
Type your comments in the Comment box.
Click OK
Reference: Comment a Group Policy Object
https://technet.microsoft.com/en-us/library/cc770974.aspx

NEW QUESTION: 3
会社には、Microsoft 36Sのハイブリッド展開があります。
ユーザーは、パススルー認証を使用して認証します。いくつかのMicrosoft Azure AD Connect認証エージェントが展開されています。
すべての認証エージェントが認証に使用されているかどうかを確認する必要があります。
あなたは何をするべきか?
A. パフォーマンスモニターから、#PTA認証カウンターを使用します。
B. パフォーマンスモニターから、Kerberos認証カウンターを使用します。
C. Azureポータルから、モニターブレードの診断設定を使用します。
D. Azureポータルから、パススルー認証ページの[トラブルシューティング]オプションを使用します。
Answer: D
Explanation:
On the Troubleshoot page, you can view how many agents are configured. If you click on the agents link, you can view the status of each agent. Each agent will have a status of Active or Inactive.
Reference:
https://docs.microsoft.com/en-us/azure/active-directory/hybrid/tshoot-connect-pass-through-authentication


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