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Last Updated: Sep 02, 2026

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IBM COG-706 Exam Syllabus Topics:

SectionObjectives
IBM Cognos Architecture and Components- Content Manager and dispatcher services
- Cognos Analytics architecture overview
- Report Studio and authoring tools
Security and Governance- User authentication and authorization
- Report access control and permissions
Data Modeling and Querying- Data sources and query relationships
- Framework Manager models
Report Development and Design- Layouts, prompts, and filters
- Bursting and distribution techniques
- Creating financial statement reports
Financial Statement Reporting Concepts- Financial reporting structure and statements
- Disclosure and regulatory reporting requirements

IBM Cognos Financial Statement Reporting Developer Sample Questions:

Question 1

When sourcing data using Excel data sources, which two methods should you use? (Choose two.)

A. Create a master load Excel object and use block variables to distribute the block variables to their specific Excel objects.
B. Use copy and paste.
C. Create a separate data link for each Excel object to an external Excel spreadsheet.
D. Manually key in the data.


Question 2

What are two ways to optimize report performance when dealing with variables? (Choose two.)

A. Ensure you are implementing chain linking.
B. Maximize the number of variables used rather than use Excel cell referencing where possible.
C. Combine multiple validation checks within one ##R validation rule.
D. Use block variables rather than individual cell variables when pulling multiple items from one table.


Question 3

An end user is the assigned user in the Page Setup object. The user would like to edit the margins, but the message, "You don't have permission to save the changes of object content. " is displayed. What is the reason for this message?

A. The Excel sheet is protected.
B. In the workflow, the current stage is not set to "Editable".
C. The user does not have write permissions to the FSR database.
D. The workflow due date for the object is in the past.


Question 4

While creating the hierarchy in the Account Hierarchy feature, an end-user realizes that accounts have not been entered in the correct order. Which statement is correct?

A. FSR empowers users to move the accounts within the hierarchy.
B. The user must delete the hierarchy and start over.
C. The user can use the sort sequence feature to re-position the accounts in the hierarchy.
D. The user can use the query variables to change the order of the accounts.


Question 5

What are two primary reasons for a client to install the FSR Web Service application?
(Choose two.)

A. The client would like to take some of the processing load off of the database server.
B. The client would like to prevent users from directly accessing the FSR databases using their Active Directory IDs.
C. The FSR Web Service is mandatory and must be installed to use the product.
D. The client would like to use a service account for Authentication instead of using Active Directory groups to grant permissions against the databases.


Solutions:

Question 1
Answer: A,C
Question 2
Answer: C,D
Question 3
Answer: B
Question 4
Answer: A
Question 5
Answer: B,D

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