篩選結(jié)果 共找出50題

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

Some controls are provided automatically by the system and cannot be by-passed, ignored oroverridden: for example, having

to input a password to enter a computer system. These are classified as controls.Which term correctly completes this

statement?

A

Detect

B

Mandated

C

Non-discretionary

D

Administrative

The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the 'O' stand for

in this mnemonic?

A

Operations

B

?Organisation

C

?Oversight

Which of the following is not an internal check?

A

Separation of duties for authorising, custody and recording

B

Pre-lists, post-lists and control totals

C

Bank reconciliations

D

Systems for authorising transactions within specified spending limits

Of Mintzberg's nine managerial roles, which is being exercised by a manager who gathers information from contacts within

and outside the organisation?

A

Leader

B

?Monitor

C

Spokesperson

D

Disseminator

____ is the role at the interface between the operationalworkers) and management.

Which word or phrase correctly completes this definition?

A

Middle line

B

Junior management

C

Supervision

According to research, which of the following statements is true of a consultative style of management, compared to other

styles?

A

It is most popular among subordinates

B

It is most popular among leaders

C

It encourages the highest productivity

Which of the following terms is used to describe the 'right' to perform an action in an organisation?

A

Responsibility

B

Authority

C

Influence

D

Power

Which of the following is an 'interpersonal' role of management, in Mintzberg's classification of ninemanagerial roles?

A

Spokesperson

B

Figurehead

C

Negotiator

D

Resource allocator

John Adair's action-centred leadership model is part of which school of thought?

A

Trait theories

B

Style theories

C

Contingency theories