A US company has offices throughout the US and in Europe. What accounting rules are the company required to use?

Generally Accepted Accounting Principles

American Institute of Certified Public Accountants rules

International Financial Reporting Standards

Generally Accepted Accounting Principles

As an HR Professional, you must sometimes terminate employees from your organization. When an employee is terminated, there must be a just cause or a good cause for the termination. Which one of the following is not a valid just cause for the employee's termination?

Whether the employee is a member of a protected class

Whether reasonable 'proof' of the violation existed, or was obtained through investigation

Whether the employee was warned in advance

Whether the rule has been applied consistently

Whether the employee is a member of a protected class

Your organization will be using the point factor technique in their evaluations of job performance. You need to communicate what the point factor technique accomplishes as you're the HR Professional for your organization. Which one of the following best describes the point factor technique?

Specific compensable factors are identified and then performance levels within the factors are documented. The different factors and levels are weighted based on importance to the organization.

Specific compensable factors are identified and then performance levels within the factors are weighted on importance to the employee.

Performance factors are identified by the employee and then performance levels within the factors are weighted based on importance to the organization.

Specific compensable factors are identified and then performance levels within the factors are documented. The different factors and levels are weighted based on importance to the organization.

Specific compensable factors are identified and then performance levels within the factors are documented.

As an SPHR, you are to participate in enterprise risk management. Risk is an uncertain event or condition that may have a positive or negative effect on the enterprise. In HR, what is the first action you must do to participate in enterprise risk management?

Determine your responsibilities as the risk owner.

Identify the effects of the risk events.

A code of conduct is primarily used by companies that wish to do which of the following?

Work toward preventing disciplinary action through clearly communicated behavior standards

Provide equal opportunity for all employees

Discourage violations of company policy

Establish the framework for a discipline system

Management and human resource professionals must be aware of unlawful interference with union activities. One such method to remember what employers may do is called the TIPS approach. What does TIPS mean?

TIPS refers to the four actions employers cannot legally do: threaten, interrogate, promise, and spy

TIPS refers to the four actions employers cannot legally do: terminate, instigate, police, and sever

TIPS refers to the four actions employers cannot legally do: threaten, interrogate, promise, and spy

TIPS refers to the four actions employers cannot legally do: threaten, investigate, police, and spy

TIPS refers to the four actions employers cannot legally do: terminate, investigate, promise, and segregate

Which of the following is an example of direct compensation?

Employer Social Security contributions

A board of directors can have an inside director and an outside director. What is an inside director?

It is an employee that serves as the director for the corporation's board, but also has operational responsibilities, such as the CEO or CFO.

It is the director of the corporation's board that also started the corporation.

It is an employee that also serves as the director for the corporation's board.

It is an employee that has been hired by the company to be the director of the board.

For purposes of developing a security program, an HR manager must assess potential risks and costs related to loss and protection. Which factor must the manager first examine?

Degree of probability that the loss will occur

Severity of impact of the loss to the organization

Cost of the loss, including a permanent or temporary substitute

Degree of probability that the loss will occur

Availability and cost of insurance to cover the loss

Total quality management focuses all employees on producing products that meet customer needs. This is achieved by doing what?

Eliminating processes that waste time and materials

Developing a high level of expertise in all employees

Eliminating processes that waste time and materials

Balancing the needs of all stakeholders in the organization

Sharing information with all levels in the organization

Which of the following is required by the Economic Growth and Tax Relief Reconciliation Act of 2001?

Allows employees older than 50 to make catch-up contributions to retirement accounts

Requires pension plans to account for employee contributions separately from employer contributions

Requires employer pension contributions to be funded on a quarterly basis

Allows employees older than 50 to make catch-up contributions to retirement accounts

Allows employers to contribute a percentage of company earnings to retirement plans each year

Robert is the HR Professional for a construction company. He's working with several site managers to communicate the requirements of OSHA reporting. Robert wants to convey the requirements of OSHA's reporting for work-related injuries. Which one of the following is the OSHA definition of a work-related injury?

Any wound or damage to the body resulting from an event in the work environment.

Any physical damage to one's body resulting from an event in the work environment.

Any pain, suffering, or damage to a person as a result of working in an employee position.

Any wound or damage to the body resulting from an event in the work environment.

Any loss of life or limb resulting from an event in the work environment.

Sexual harassment is a form of sex discrimination and it is illegal in the US based on what law?

Title VII of the Civil Rights Act of 1964

ADA and Rehabilitation Act of 2008

Title VII of the Civil Rights Act of 1964

Fair Labor Standards Act of 1958

Lee is a worker in a facility that offers a ten percent shift premium. Lee's hourly rate for the day shift is $12, but he's volunteered to work the next month on the swing shift. What will Lee's hourly rate be for the next month?

The shift premium is only for the shifts that overlap.

You are leading a brief presentation for your company about the ERISA program your company participates in. What is ERISA used for?

It protects the interests of those who participate in employee benefit plans

It allows private organizations to create investments for workers in profit-sharing plans

It protects the interests of those who participate in employee benefit plans

It protects private organizations that have profit sharing plans for employee compensation

It protects the workers of employee compensation plans

A manager must choose someone to work over the weekend shift over a national holiday. He decides that Mary should work the weekend shift because she is from India and likely doesn't celebrate the national holiday. This is an example of what type of discrimination?

This is not discrimination, but selective scheduling

Nancy is an HR Professional who likes to use directive interviews when interviewing prospective employees. Which one of the following is most indicative of a directive interview?

Nancy has a predefined set of interview questions that she will ask of all candidates.

Nancy has a predefined set of interview questions that she may, or may not ask of all candidates.

Nancy has a predefined set of interview questions that she will ask of all candidates.

Nancy allows the candidate to guide some of the interview, but keeps the interview within boundaries of a defined set of questions.

Nancy allows the candidate to guide the interview and offer as much information as possible about the candidate's experience and qualifications.

Organizations must assess the safety of their workplaces and consider the ability of a business to continue despite risk impact. When assessing business continuity risks, the HR Professional must consider several different types of disasters, their probability, and impact on an organization. What category of disaster is best described as acts of terrorism, major thefts, sabotage, or labor disputes?

Organized or deliberate disruptions

Serious information security incidents

Your organization is implementing the balanced scorecard approach to measuring organizational success. In this balanced scorecard method there are four perspectives you'll consider. Which one of the following are the correct four perspectives of the balanced score method?

Learning and growth, Business process, Customer, and Financial

Education, Organizational, Development, and Financial

Learning and growth, Management, Customer, and Security

Learning and growth, Business process, Customer, and Financial

Developmental, Goals, Satisfaction, and Capital

Your organization has created an affirmative action plan which includes an internal audit and reporting system. According to the Department of Labor there are four actions which should be included in the internal audit and reporting system to be effective. Which of the following is not one of the Department of Labor recommended actions for the internal audit and reporting system?

Post the findings of the internal audit and reporting system for all employees to review.

Review report resources with all levels of management.

Post the findings of the internal audit and reporting system for all employees to review.

Monitor records of all personnel activity at all levels to ensure that nondiscriminatory policy is enforced.

Require internal reporting on a schedule basis as to the degree to which equal employment opportunity and organizational objectives are attained.

John is the Senior HR Professional for his organization. He is working with Nancy to establish an Internal Audit and Reporting System as part of their Affirmative Action Plan. Nancy wants to know why they need this Internal Audit and Reporting System. Which of the following is the best answer for Nancy?

The system is used to periodically measure the effectiveness of the affirmative action program.

The system is used to periodically measure the utilization of women and minorities in the organization.

The system is used to periodically measure the effectiveness of the human resource leadership.

The system is used to periodically measure the effectiveness of labor analysis.

HRCI SPHR Practice Test 7 - Free Online Exam Prep & Questions

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