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
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
Rationale: Payslips can be deliberately miscalculated to pay extra amounts. Staff may collude with customers to under-record quantities of despatched goods on delivery notes so the customer pays less: conversely, employees may collude with
suppliers to pay invoices for larger quantities than were actually delivered. Option (iv) may have made you hesitate: it
seems such a positive, desirable thing! However, profits in excess of target may be siphoned off, with less scrutiny once
targets have been met.
多做几道
Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?
(i) The materials used in manufacture of the goods
(ii) The quality of the goods
(iii) How the goods are advertised
(iv) How much its raw materials suppliers pay their staff
(v) How the goods are packaged
Reliability, responsibility, , courtesy and respect are the personal qualities
expected of an accountant.
Which of the following words correctly complete this statement?
You have been asked to work on a major investment decision that your company will be making, and discover that your
brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of
allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in
any way
What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your
superiors?
Which of the following would not represent an ethical objective in relation to employment practices?
Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?
最新试题
该科目易错题
该题目相似题