快速查题-ACCA英国注册会计师试题

Chapter1-4

Chapter5-8

Chapter9-11

Chapter12-14

Chapter15-17

Chapter18-19

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Which of the following is a potential business benefit of a corporate diversity policy?

Compliance with equal opportunities legislation

Respect for individuals

Better understanding of target market segments

Efficiency in managing human resources

Which of the following statements about disability discrimination law is not true?

The requirements only effect employers of more than 20 employees

Employers must adjust working arrangements or the physical features of premises to remove any disadvantage to disabled people

For an individual to be defined as a disabled person, the physical or mental impairment must

have an adverse effect of more than 12 months' duration

Public bodies have additional duties to protect and promote equality for disabled people

Which of the following would constitute direct discrimination?

Setting age limits or ranges in an employment advertisement

Offering less favourable terms to workers on flexible hours contracts

Using word-of-mouth recruitment in a predominantly male workforce

A job interviewer asks a woman about her plans to have a family. She eventually does not get the job, because she lacks

qualifications which are listed as essential in the person specification. However, she later finds out that men who attended

interviews were not asked questions about their plans to have a family.

Which of the following statements correctly describes the situation?

The woman would have a successful claim of direct sexual discrimination

The woman would have a successful claim of indirect sexual discrimination

The organisation has laid itself open to a claim of indirect sexual discrimination, but such a claim would not be successful

The organisation has not laid itself open to any claim of discrimination

The concept of is based on the belief that the dimensions of individualdifference on which organisations currently focus are

crude and performance-irrelevant, and that an organisation should reflect the range of differences within its customer and

labour markets.Which words correctly complete this sentence?

Equal opportunity

Cultural divergence

Managing diversity

Which of the following statements about internal audit is true?

Internal audit is an independent appraisal activity

Internal audit is separate from the organisation's internal control system

Internal audit is carried out solely for the benefit of the organisation's stakeholders

The internal audit function reports to the finance director

The use of uninterruptible (protected) power supplies is a method of protecting data and IT systems from what sort of security

threat?

Accidental damage

Weather

Hacking

Which of the following would be classed as a contingency control in an information system?

Password-only access to the system

System recovery procedures

Audit trails

All of the following, with one exception, are inherent limitations of internal control systems. Which is the exception?

The costs of control

Potential for human error and deliberate override

The types of transactions controls are designed to cope with

The independence of controls from the method of data processing

Which of the following statements about external auditors is not correct?

External auditors are appointed by the shareholders of a company

The primary responsibility of external auditors is to investigate financial irregularities and report

them to shareholders

External auditors may rely on the work of internal auditors, if they first assess its worth

External auditors are concerned with the financial records and statements of the organisation