題目

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

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Chapter10Identifyingandpreventingfraud

Rationale: Performance-based rewards increase pressures and motivation for managers to manipulate results.Ways in: A

good approach for these sorts of question is to work systematically through the options to eliminate those which are clearly

true. That way, even if you are left with an option you are not sure about (because performance-related pay formanagers is

such a popular strategy, say), it is the best option you've got.

多做幾道

Monetary policy is a government economic policy relating to:

1 Interest rates

2 Taxation

3 Public borrowing and spending

4?Exchange rates

Which of the above are correct?

A

1 and 4

B

?2 and 3

C

2 and 4

D

3 and 4

Which of the following organisations might benefit from a period of high price inflation?

A

An organisation which has a large number of long-term payables

B

An exporter of goods to a country with relatively low inflation

C

A large retailer with a high level of inventory on display and low rate of inventory turnover

Which of the following are the goals of macroeconomic policy?

1 Encouraging economic growth

2 Low unemployment

3 Achievement of a balance between exports and imports

4 Achieving zero inflation

A

1 and 2

B

2 and 3?

C

2, 3 and 4

D

1, 2 and 3

Which of the following is an example of cyclical unemployment?

A

The entry of school leavers into the labour pool each year

B

Lay-offs among agricultural labourers in winter

C

Automation of ticketing services in tourism

D

Recession in the building industry

A surplus on the balance of payments usually refers to a surplus or deficit on the account.Which word correctly complete this?statement?

A

Current

B

Capital

C

Financial

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