【acca F1考试题】2019年4月28日acca每日一练(5-6)
小伙伴们,acca考试练习题来啦!报名2019年acca考试的小伙伴们要开始着手学习了。这里是中公小编为大家收集的关于acca考试的题目,大家除了看教材之外,练习题也一定要坚持每天练一练,这样才会积少成多,在考试中游刃有余,取得好成绩!
【acca选择题】
5. All of the following, with one exception, are internal factors which might increase the risk profile of a business. Which is the exception?
A Increased competition
B Corporate restructuring
C Upgraded management information system
D New personnel
6.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
答案:
5. A
Rationale: Increased competition is a risk factor (because it may put pressure on managers to manipulate results) but it is an external factor. The others are internal factors which increase risk because they disrupt supervision and control (options B and C) or introduce unknown factors (option D). Pitfalls: Look carefully at question stems for qualifier key words such as 'internal' and 'external'.
6. C
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).
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