ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P207-新东方在线职业题库

International Financial Reporting Standards are issued by which one of the following organisations?

A

l ASB

B

ASB

C

The European Union

Which of the following is not an aim of internal controls?

A

To enable the organisation to respond appropriately to business, operational and financial risks

B

To eliminate the possibility of impacts from poor judgement and human error

C

To help ensure the quality of internal and external reporting

D

To help ensure compliance with applicable laws and regulations

The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the 'O' stand for

in this mnemonic?

A

Operations

B

Organisation

C

Oversight

Which of the following is not an internal check?

A

Separation of duties for authorising, custody and recording

B

Pre-lists, post-lists and control totals

C

Bank reconciliations

D

Systems for authorising transactions within specified spending limits

Which of the following statements about internal audit is true?

A

Internal audit is an independent appraisal activity

B

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

C

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

D

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?

A

Accidental damage

B

Weather

C

Hacking

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

A

Password-only access to the system

B

System recovery procedures

C

Audit trails

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

A

The costs of control

B

Potential for human error and deliberate override

C

The types of transactions controls are designed to cope with

D

The independence of controls from the method of data processing

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

A

External auditors are appointed by the shareholders of a company

B

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

them to shareholders

C

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

D

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

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

A

To establish whether internal controls are being applied as prescribed

B

To identify errors and omissions in financial records

C

To establish the causes of errors or omissions in financial records

D

To establish an audit trail

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