篩選結果 共找出327題

In the context of audit, what are 'substantive tests' designed to accomplish?

A

To establish whether internal controls are being applied as prescribed

B

To identify errors and omissions in financial records

C

To establish the causes of errors or omissions in financial records

D

To establish an audit trail

Backing up computer files and storing copies of software in separate locations to the main system are examples of which type of controls?

A

Prevent

B

Detect

C

Correct

In the context of data security controls, are records showing who has accessed a computer system and what operations he or she has performed.Which word or phrase correctly completes this definition?

A

Passwords

B

Audit trails

C

Archives

Which type of audit is concerned with the monitoring of management's performance, concentrating on the outputs of the

system and the efficiency of the organisation?

A

Systems audit

B

Operational audit

C

Probity audit

D

Social audit

Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?

A

There is evidence that management and directors consistently act on internal audit

recommendations

B

The internal audit function has a direct line of communication to the audit committee

C

No audit manuals?or?working papers are available?for?inspection

D

Internal auditors are recruited on technical qualifications and demonstrated proficiency

What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

A

Collusion

B

Misrepresentation

C

Teeming and lading

Which of the following activities create vulnerability to fraud?

(i) Calculating payslips

(ii) Preparing delivery notes

(iii) Paying supplier invoices

(iv) Meeting budgets and performance targets

A

(iii) only

B

(i) and (iii)only

C

(i) and (ii) only(i)

D

(i), (ii), (iii) and (iv)

X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial

accountant does not enforce this policy This might be fraudulent insofar as it creates which of the following effects?

A

It removes funds from the business

B

It results?in the?understatement of profits and net assets

C

It results in the overstatement of profits and net assets

D

It results?in the?intentional overstatement of profits and?net assets

Dishonesty is a ____to act in ways which contravene accepted ethical, social, organisational or legal norms for fair and honest dealing.Which word correctly completes this statement?

A

Motivation

B

Pre-disposition

C

Opportunity

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