篩選結(jié)果 共找出327題

Which of the following statements about data security is not true?

A

Loss or corruption of data is almost always non-deliberate

B

New staff in particular pose a threat

C

It is impossible to prevent all threats cost-effectively.

D

Smoke detectors are a form of data protection.

Office Automation Systems are designed mainly to increase the of data and information workers.Which word correctly

completes this sentence.

A

Productivity

B

Flexibility

C

Decision-making capability

Which of the following user groups of financial and accounting information are likely to need, and have access to, this

information most?

A

Managers of the company

B

Shareholders of the company

C

Financial analysis advisers

To whom should the internal audit department of an organisation report?

A

The Finance Director

B

The audit committee of the board of directors

C

The shareholders

Which of the following statements, in the context of computerised accounting systems, is not true?

A

A database is a structured, centralised pool of data which can be accessed by a number of

applications.

B

A spreadsheet is particularly useful for creating financial models.

C

Computerised systems reduce the risk of errors in financial calculations

D

?Information and Communication Technology (ICT) systems are more efficient than manual

systems for any task an accountant may have to perform.

Which function in an organisation is responsible for ensuring that only properly authorised purchases

which are necessary for the business are made?

A

Goods inwards

B

Finance/accounts

C

Purchasin^procurement

D

Production/operations

There is a need for co-ordinated information flow between sections and departments in accounting management. To which of

the following should the receivables ledger section give information about overdue debts?

A

Cost accounting staff

B

The credit control department

C

The payables ledger section

Which one of the following is not part of the regulatory system?

A

GAAP

B

International financial reporting standards

C

FAC

D

The European Union

International Financial Reporting Standards are issued by which one of the following organisations?

A

?l????ASB

B

ASB

C

The European?Union

Which of the following is not an aim of internal controls?

A

To enable the organisation to respond appropriately to business, operational and financial risks

B

To eliminate the possibility of impacts from poor judgement and human error

C

To help ensure the quality of internal and external reporting

D

To help ensure compliance with applicable laws and regulations