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                2020年ACCAF1考試選擇題:有關防止欺騙的相關考題

                發布時間:2020-03-11 23:53:50
                【Qestions】

                11 Efon is a trainer with a large insurance company. He is involved in a project that will enable trainees to obtain

                quotations for insurance policies by inputting data from clients and other variables into a program on their laptop

                computers. The program also has a learning and development facility through which trainees can progress through a

                series of modules, all of which include structured tasks that test their problem solving abilities.

                The system that Efon is using in the training project is which of the following?

                A.A management information system

                B.An executive information system

                C.A decision support system

                D.A data warehouse

                12 Which TWO of the following controls are aimed at the prevention of fraud rather than its detection or investigation?

                A.Appropriate procedures for interviewing, recruitment and appraisal

                B.Segregation of duties such as cheque signing and payment authorisation

                C.Checking of work already performed by other staff

                13 Which TWO of the following are most likely to raise ethical problems or concerns for a company?

                A.It promotes diversity and equal opportunities amongst its workforce

                B.The health and safety inspector feels that the fire exits from its factory are very poorly identified and could make the

                factory unsafe in the event of a fire

                C.A human rights group has recently exposed that one of the company's main suppliers is using child labour and is paying

                its staff very low wages

                D.Recent customer surveys have voted the company's product as the worst value for money among its competitors

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