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Exam Code: ISO-22301-Lead-Auditor
Exam Name: PECB Certified ISO 22301 Lead Auditor Exam
Vendor: PECB

60 Questions & Answers
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NEW QUESTION: 1
A company purchased US $50,000 worth of office supplies on January 1st and had US $15,000 of office supplies still on hand at year-end. If the initial purchase of supplies entry on January 1st was to debit office supplies expense and to credit cash for US $50,000 the adjusting entry on December 31 will be:
A. Office supplies US $15,000 Office supplies dividends US $15,000
B. Office supplies expense US $35,000 Office supplies US $35,000
C. Office supplies dividends US $15,000 Office supplies US $15,000
D. Office supplies US $35,000 Office supplies dividends US $35,000
Answer: A
Explanation:
Because the initial entry recorded the entire purchase to a nominal account. the year-end adjusting entry must debit a prepaid asset to reflect the remaining supplies on hand of US $15.000. The adjusting entry must also credit reduce) expenses for the US $15.000 of supplies that were not used during the period.

NEW QUESTION: 2
Which quantifiable item should you consider when your organization adopts new technologies?
A. exploits
B. vulnerability
C. risk
D. threats
Answer: C

NEW QUESTION: 3
A company is using AWS CodeBuild to compile a website from source code stored in AWS CodeCommit. A recent change to the source code has resulted in the CodeBuild project being unable to successfully compile the website.
How should the Developer identify the cause of the failures?
A. Use a custom Docker image that includes the AWS X-Ray agent in the AWS CodeBuild project configuration.
B. Manually re-run the build process on a local machine so that the output can be visualized.
C. Check the build logs of the failed phase in the last build attempt in the AWS CodeBuild project build history.
D. Modify the buildspec.yml file to include steps to send the output of build commands to Amazon CloudWatch.
Answer: D


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