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【acca F1考试题】2019年4月26日acca每日一练(1-2)进入阅读模式

【acca F1考试题】2019年4月26日acca每日一练(1-2) 进入阅读模式 点我咨询

2019-04-26 10:07:02| 来源:中公财经网
答案:

1. B

Rationale: Options A, C and D were identified as aims of internal controls in the Turnbull report. However, the report also states that even a sound system of internal control reduces, but does not eliminate, the possibilities of poorly judged decisions, human error, deliberate circumvention of controls and unforeseeable circumstances. Systems only provide reasonable (not absolute) assurance.

Ways in: If you had to guess, you could probably see that option B is an exaggerated claim. Look out for options that say 'always' or 'never' or 'total', in a similar vein: these are much more likely to be untrue than true, in the complex world of business

2. C

Rationale: Non-discretionary controls are as described: as opposed to discretionary controls which are subject to human choice. 'Mandated' is a similar idea, but mandated controls are required by law and imposed by external authorities (as opposed to voluntary controls, chosen by the organisation). Detect controls are controls designed to detect errors once they have happened. Administrative controls are to do with reporting responsibilities, communication channels and other means of implementing policies.

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(责任编辑:lxmoffcn)
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