【acca F1考试题】2019年4月29日acca每日一练(11-12)
【acca选择题】
11.(a) The external auditor should design audit procedures to have a reasonable expectation of detecting fraud. Everything else is the responsibility of the directors.
Which two of the following are advantages of computerised accounting systems over manual systems?
A The risk of errors is eradicated
B Processing is faster
C Corrections can be made quicker
D Information is less accessible
(b) A is a program that deals with a particular part of the accounting system.
Which word fills in the blank above?
A Spreadsheet
B Database
C Module
(c) Is the following statement about databases true or false?
A database does not need updating once it has been set up.
12. (a) Which two of the following are examples of physical access controls?
A Door locks
B Automatic system back ups
C Intruder alarms
D Authorisation of purchases
E Physical inspection of inventory
(b) Check digits, control totals and limit checks are examples of which type of control?
A Output control
B Processing control
C Input control
(c) controls help an organisation recover in the event of a disaster.
Which word fills in the blank above?
A Integrity
B Contingency
C Security
答案:
11. (a) B, C Information is more accessible in a computerised system and the risk of errors is reduced rather than eradicated.
(b) C This is the definition of a module.
(c) False A database should be evolve both in the short term and also the long term.
12.(a) A, C These controls are designed to restrict physical access.
(b) C These are all examples of input controls.
(c) B Contingency controls help an organisation recover in the event of a disaster.
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





