题目

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

A

Segregation of duties

B

High staff morale

C

Staff not taking their full holiday entitlements

D

Consultative management style

Chapter10Identifyingandpreventingfraud

Rationale: This may seem like normal behaviour in a 'workaholic' office culture, but failure to take full holiday entitlement may signal an employee trying to prevent a temporary replacement from uncovering a fraud. The other options are factors in

reducing risk: lack of segregation enables fraud to go undetected; low staff morale is often a motive for fraud (in retaliation

against the firm); and an autocratic management style may prevent questioning.Pitfalls: Ensure that you know what

'segregation of duties' means: otherwise, it might look like a risk factor (because it sounds like allowing people to work

independently and unsupervised, say).

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 

A

(ii) and (iii) only

B

(i), (ii) and (iii) only

C

(ii), (iii) and (v) only

D

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

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

A

Accountability

B

Social responsibility

C

Timeliness

D

Ambition

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?

A

Scepticism

B

Accountability

C

Independence of mind

D

Independence in appearance

Which of the following would not represent an ethical objective in relation to employment practices?

A

Guarantee of minimum wages

B

Proactive health, safety and welfare promotion

C

Promotion of workforce diversity

D

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

A

Non-legal rules and regulations

B

Ethics

C

The law

D

Society

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