Chapter9-11试题及答案_Chapter9-11考试练习题-猎鹰试题网

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

Which of the following statements about internal audit is true?

A

Internal audit is an independent appraisal activity

B

Internal audit is separate from the organisation's internal control system

C

Internal audit is carried out solely for the benefit of the organisation's stakeholders

D

The internal audit function reports to the finance director

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