【acca F1考试题】2019年4月29日acca每日一练(1-2)
【acca选择题】
9.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?
A The board of directors
B The external auditor
C The audit committee
10.Which of the following is not a key risk area for computer fraud?
A Hackers
B Lack of managerial understanding
C Inability to secure access to data
D Integration of data systems
答案:
9. A
Rationale: The directors are responsible for the conduct of the business, the deterrence and detection of fraudulent (and other dishonest) conduct, and the reliable reporting of financial information. The responsibility of the external auditor is only to express an opinion on the financial statements, although audit procedures should have a reasonable expectation ofdetecting misstatements arising from fraud. The audit committee reviews the organisation's performance in fraud prevention, but also reports to the board.
10.C
Rationale: There are plenty of ways of securing access to data, using available software tools: password protection, encryption and so on. (Of course, the firm has to use them, but that is a separate issue!) Hackers are unauthorised people breaking into the system. Lack of managerial understanding creates loopholes in controls, and the ability to conceal fraud by technical staff. Integrated systems also help to conceal fraud, by ensuring that alterations to records are consistent: fewer discrepancies to trigger investigation.
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