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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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?

It removes funds from the business

It results in the understatement of profits and net assets

It results in the overstatement of profits and net assets

It results in the intentional overstatement of profits and net assets

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?

Motivation

Pre-disposition

Opportunity

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 of the following is not an aim of internal controls?

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

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

To help ensure the quality of internal and external reporting

To help ensure compliance with applicable laws and regulations

Some controls are provided automatically by the system and cannot be by-passed, ignored oroverridden: for example, having

to input a password to enter a computer system. These are classified as controls.Which term correctly completes this

statement?

Detect

Mandated

Non-discretionary

Administrative