快速查题-ACCA英国注册会计师试题

In the context of audit, what are 'substantive tests' designed to accomplish?

Backing up computer files and storing copies of software in separate locations to the main system are examples of which type of controls?

In the context of data security controls, are records showing who has accessed a computer system and what operations he or she has performed.Which word or phrase correctly completes this definition?

Which type of audit is concerned with the monitoring of management's performance, concentrating on the outputs of the

system and the efficiency of the organisation?

Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?

What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

Which of the following activities create vulnerability to fraud?

(i) Calculating payslips

(ii) Preparing delivery notes

(iii) Paying supplier invoices

(iv) Meeting budgets and performance targets

X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial

accountant does not enforce this policy This might be fraudulent insofar as it creates which of the following effects?

Dishonesty is a ____to act in ways which contravene accepted ethical, social, organisational or legal norms for fair and honest dealing.Which word correctly completes this statement?

All of the following, with one exception, are internal factors which might increase the risk profile of a business.

Which is the exception?