篩選結(jié)果 共找出327題

Which of the following would most clearly present a personnel risk of fraud?

A

Segregation of duties

B

High staff morale

C

Staff not taking their full holiday entitlements

D

Consultative management style

All of the following, with one exception, are potential impacts on a business of removal of significant funds or assets.

Which is the exception?

A

Fall in returns to shareholders

B

Reduction in profits

C

Increase in working capital

D

Reputational damage

Which of the following internal controls might be least effective in preventing fraud, if staff are incollusion with customers?

A

Physical security

B

Requiring signatures to confirm receipt of goods or services

C

Sequential numbering of transaction documents

D

Authorisation policies

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

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

Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

(i) Staff

(ii) Customers

(iii) Investors

(iv) Suppliers

A

(i) and (ii)

B

(ii) and (iii)

C

(iii) and (iv)

D

(ii) and (iv)

Which of the following would not form part of a fraud response plan?

A

Suspending staff suspected of fraudulent activity?

B

Investigating the activities and contacts of a suspected fraudster

C

Fraud awareness training and recruitment controls.

Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention

measure?

A

Segregation of duties

B

Appropriate documentation

C

Limitation control

D

Check control

Which of the following statements about fraud prevention is not true?

A

Cash sales are an area of high risk of fraud.

B

Performance-based rewards for managers reduce the risk of fraud

C

Emphasis on the autonomy of operational management may weaken controls.

D

Fraud awareness and ethics education can reduce the risk of fraud

____constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s) completes the sentence?

A

Fraud

B

Money laundering

C

Teeming and lading

D

?Misrepresentation of results