Certified Statements, Drill-Down and the Board Pack — Assessment

1. You click an account name on the income statement. Where do you land?

The chart of accounts edit form A list of every invoice in the year The general journal for the whole organization That account’s ledger for the same date range, with links to each posting

2. A late journal is posted into a period you certified last week. What happens to the certified version?

It stays as certified; opening it shows the ledger has moved and what changed It is recalculated to include the journal It is deleted It is marked superseded automatically

3. How do you get a version that matches the ledger after a correction?

Certify the same period again; it becomes the next version and the old one is superseded Delete the old version first Edit the figures on the certified version Download the CSV and correct it

4. What does the AI commentary use to write the board summary?

The live ledger at the moment you click Your email inbox Anything it finds on the internet about your sector Only the certified figures, plus the previous certified period’s headline figures

5. A scheduled board pack has XLSX ticked. What is delivered?

A formatted Excel workbook A PDF only The CSV, because the board pack has no Excel layout Nothing; the schedule fails

6. How can an auditor tell whether a file in the evidence ZIP was edited after it was built?

By the file size alone By its file name By comparing it with the SHA-256 listed in the manifest, and the ZIP with the checksum in the audit log There is no way to tell

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Graded server-side. No peeking at answers in the page source.