快速查题-ACCA英国注册会计师试题

Password-only access to the system

System recovery procedures

Audit trails

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

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

To establish whether internal controls are being applied as prescribed

To identify errors and omissions in financial records

To establish the causes of errors or omissions in financial records

To establish an audit trail

Prevent

Detect

Correct

Passwords

Audit trails

Archives

Systems audit

Operational audit

Probity audit

Social audit

There is evidence that management and directors consistently act on internal audit

recommendations

The internal audit function has a direct line of communication to the audit committee

No audit manuals or working papers are available for inspection

Internal auditors are recruited on technical qualifications and demonstrated proficiency

Collusion

Misrepresentation

Teeming and lading

(iii) only

(i) and (iii)only

(i) and (ii) only(i)

(i), (ii), (iii) and (iv)