ACCA教材——F1 真题 (2)

26 Farrah, Gordon, Helene and Ian work in thefinance department of X Co, which has separate financial accounting andmanagement accounting functions. Farrah deals with payroll, the purchaseledger and sales invoicing. Gordon’s duties involve inventoryvaluation, budgetary control and variance analysis. Helene deals withfraud prevention and detection, and internal control. Ian carries outrisk assessments, investment appraisals and assists in project planning.
Which member of the department works in the financial accounts function?
A Farrah
B Gordon
C Helene
D Ian
(2 marks)
27 In an economic environment of high price inflation, those who owe money will gain and those who are owed money will lose.
Is this statement true or false?
A True
B False
(1 mark)
28 To whom is the internal auditor primarily accountable?
A The directors of the company
B The company as a separate entity
C The shareholders of the company
D The employees of the company
(2 marks)
29 Which one of the following is a DISADVANTAGE of a computerised accounting system over a manual accounting system?
A A computerised system is more time consuming to operate
B The operating costs of a computerised system are higher
C The computerised system is more costly to implement
D A computerised system is more error prone
(2 marks)
30Calum works in the internal audit department of Z Co. His dutiesinvolve the identification, evaluation and testing of internal controls.He produces reports to senior management on these activities.
For which type of audit is Calum responsible?
A Operational audit
B Transactions audit
C Social responsibility audit
D Systems audit
(2 marks)
31 What is the primary responsibility of the external auditor?
A To verify all the financial transactions and supporting documentation of the client
B To ensure that the client’s financial statements are reasonably accurate and free from bias
C To report all financial irregularities to the shareholders of the client
D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time
(2 marks)
32 Which of the following are substantive tests used for in the context of external audit of financial accounts?
A To establish whether a figure is correct
B To investigate why a figure is incorrect
C To investigate whether a figure should be included
D To establish why a figure is excluded
(2 marks)
33 In the context of fraud, ‘teeming and lading’ is most likely to occur in which area of operation?
A Sales
B Quality control
C Advertising and promotion
D Despatch
(2 marks)
34In order to establish an effective internal control system that willminimise the prospect of fraud, which one of the following should beconsidered first?
A Recruitment policy and checks on new personnel.
B Identification of areas of potential risk.
C Devising of appropriate sanctions for inappropriate behaviour.
D Segregation of duties in critical areas
(2 marks)
35 The leadership style that least acknowledges the contribution that subordinates have to make is ___________.
Which word correctly completes this sentence?
A Authoritarian
B Autocratic
C Assertive
(1 mark)

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