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ACCA AB Chapter 8在线小节测试

导读:学习ACCA AB的小伙伴看过来,本节内容为AB第八部分小节测试题,测试主要内容范围:nternal control, fraud,建议大家考试时长:30min完成,按照机考标准,不要翻书。


1、The prerequisites for fraud are:(单选题,5分)

A、Placement, opportunity and layering

B、Placement, layering and integration

C、Motive, opportunity and attitude

D、Motive, layering and attitude


2、What is the 'control environment' of an organisation? (单选题)

A、The attitude within the organisation towards internal control

B、The collection of procedures used to establish internal control

C、The oversight of the audit committee

D、The temperature of the internal audit department


3、Which of the following is true?

A、It is the auditors' responsibility to prevent and detect fraud

B、It is management's responsibility to prevent fraud and to prepare the financial statements

C、It is management's responsibility to prevent fraud the auditor's responsibility to detect it

D、It is the auditor's responsibility to detect fraud and to prepare the financial statements


4、Internal controls are:

A、Mechanisms in place to primarily to prevent fraud.

B、the collection of mechanisms whereby an organisation tries to ensure that all its
transactions are properly authorised and recorded, and that its assets are safeguarded

C、The culture of the organisation so that poor accounting is not tolerated

D、The national and international laws and regulations under which organisations operate


5、The system of internal controls fall into TWO parts. These are:(多选题)

A、Individual responsibility

B、The control processes

C、The control environment

D、Complying with the ACCA Ethical Guide

E、Compliance with IFRSs


6、Computer controls can be grouped under two headings: general controls and application controls. Which two of the following are
general controls? (多选题)

A、Edit checks

B、Firewalls

C、Regular back-ups taken of data files

D、Batch total checks

E、Sequence checks


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