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SPHR Questions - Part 27

Jenny Clarke

Wed, 05 Nov 2025

1. You are the Senior HR Professional for your organization. You've just written the following statement in your company's code of conduct: the use of business resources for personal gain compromises the integrity of our company. What does this statement accomplish in the code of conduct?

A) Ethical/value statement
B) Honesty statement
C) Conduct statement
D) Gift statement



2. Frank is a manager in his organization and he wants his team to take charge of actions, duties, and work to be completed. Frank would like to delegate more duties to this team to show that he trusts them in their work. If Frank does this what must he also do for the team?

A) Review their work to see their performance
B) Add safeguards to the decisions to review their choices before they're enforced
C) Allow the team to act without waiting for his approval
D) Review their decisions to see their effectiveness



3. A statement of cash flows is a financial report that tells you which of the following?

A) Where the money used to operate the business came from
B) The financial condition of the business at a specific point in time
C) How much money is owed to the company by its customers
D) The financial results of operations over a period of time



4. John has made unwanted sexual advances to a female employee that he manages. The female employee has rejected the advances. John then gives a very negative review of the female's work even though she has worked well, met her objectives, and received positive reviews in the past. This is likely a case of what?

A) Hostile work environment
B) Jealousy
C) Constructive discharge
D) Quid pro quo



5. When an employer is charged with a discrimination complaint the EEOC can do one of four actions against the employer. Which one of the following is not one of the four EEOC actions?

A) Prosecute it
B) Dismiss it
C) Investigate it
D) Settle it



1. Right Answer: A
Explanation: Answer option A is correct.This statement is an ethical or value statement for your company's code of conduct. It specifically addresses the conflict of interest.Answer option C is incorrect. A conduct statement describes how an employee is to act in given situations.Answer option B is incorrect. An honesty statement defines the expectations for all employees to act honestly in the workplace.Answer option D is incorrect. The gift statement addresses the acceptance, price limit, and refusal of gifts to employees that could be construed as gifts.Reference: Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470-43096-5. Chapter Four: Workforce Planning and Employment.Chapter: Business Management and StrategyObjective: Corporate Governance

2. Right Answer: C
Explanation: Answer option C is correct.Delegating authority is more than delegating responsibility. If Frank truly wants to delegate authority he should set boundaries and then let the team act accordingly without waiting for his approval or opinion.Answer option A is incorrect. This is ideal in any environment, even those without delegation of authority to the project team.Answer option D is incorrect. Frank can review the team's decisions, but this isn't the best choice for the scenario.Answer option B is incorrect. Adding safeguards to review the team's decisions doesn't really delegate the duties of the team.Reference: Professional in Human Resources Certification Guide, Sybex, ISBN: 978-0-470-43096-5. Chapter 7: Employee and Labor Relations. Official PHR andSPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.Chapter: Employee and Labor RelationsObjective: Labor Relations

3. Right Answer: A
Explanation: Answer option A is correct.A statement of cash flows provides information about the money that flowed through the business. It identifies whether the cash was received from customers, loans, or other sources; how much cash was spent to operate the business; and how much was reinvested in the business. A balance sheet describes the financial condition of the business at a specific point in time (B). The income statement, or profit and loss statement, tells you the financial results of operations over a period of time (D). An accounts-receivable ledger describes how much money is owed to the company by each customer (C). See Chapters 2 and 3 for more information.Chapter: Core Knowledge Requirements for HR ProfessionalsObjective: Basic Budgeting and Accounting

4. Right Answer: D
Explanation: Answer option D is correct.Quid pro quo means this for that. In this instance the unwelcome sexual advance may be linked to the unfavorable performance review. This is a form of sexual harassment.Answer option B is incorrect. Jealousy isn't the best answer for this scenario.Answer option C is incorrect. A constructive discharge is when a work environment becomes so critical, negative, and threatening that an employee feels the need to quit the job.Answer option A is incorrect. A hostile work environment is more than just quid pro quo. It happens when conditions within the environment are so hostile to an individual or others who haven't experienced sexual harassment that they feel uncomfortable or threatened.Reference: Professional in Human Resources Certification Guide, Sybex, ISBN: 978-0-470-43096-5. Chapter 7: Employee and Labor Relations. Official PHR andSPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.Chapter: Employee and Labor RelationsObjective: Federal Employment Legislation

5. Right Answer: A
Explanation: Answer option A is correct.The four actions the EEOC may do in regard to the alleged discrimination are to investigate it, settle it, mediate it, or dismiss it.Answer option C is incorrect. The EEOC may elect to investigate a charge of alleged discrimination.Answer option D is incorrect. The EEOC may elect to settle a charge of alleged discrimination.Answer option B is incorrect. The EEOC may elect to dismiss a charge of alleged discrimination.Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US HR Body of Knowledge.Chapter: Employee and Labor RelationsObjective: Federal Employment Legislation

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