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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共找出50题

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

Which is the exception?

Increased competition

Corporate restructuring

Upgraded management information system

New personnel

Which of the following would most clearly present a personnel risk of fraud?

Segregation of duties

High staff morale

Staff not taking their full holiday entitlements

Consultative management style

All of the following, with one exception, are potential impacts on a business of removal of significant funds or assets.

Which is the exception?

Fall in returns to shareholders

Reduction in profits

Increase in working capital

Reputational damage

Which of the following internal controls might be least effective in preventing fraud, if staff are incollusion with customers?

Physical security

Requiring signatures to confirm receipt of goods or services

Sequential numbering of transaction documents

Authorisation policies

In a limited company, or plc, it is the ultimate responsibility of the to take reasonable steps to prevent and detect fraud.

Which word or phrase correctly completes this statement?

The board of directors

The external auditor

The audit committee

Which of the following is not a key risk area for computer fraud?

Hackers

Lack of managerial understanding

Inability to secure access to data

Integration of data systems

Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

(i) Staff

(ii) Customers

(iii) Investors

(iv) Suppliers

(i) and (ii)

(ii) and (iii)

(iii) and (iv)

(ii) and (iv)

Which of the following would not form part of a fraud response plan?

Suspending staff suspected of fraudulent activity

Investigating the activities and contacts of a suspected fraudster

Fraud awareness training and recruitment controls.

Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention

measure?

Segregation of duties

Appropriate documentation

Limitation control

Check control

Which of the following statements about fraud prevention is not true?

Cash sales are an area of high risk of fraud.

Performance-based rewards for managers reduce the risk of fraud

Emphasis on the autonomy of operational management may weaken controls.

Fraud awareness and ethics education can reduce the risk of fraud