(a) The external auditor should design audit procedures to have a reasonable expectation of detecting fraud. Everything else is the responsibility of the directors. Which two of the following are advantages of computerised accounting systems over ma

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• 1 (a) Which two of the following are examples of physical access controls? A Door locks B Automatic

   (a) Which two of the following are examples of physical access controls?

  A Door locks

  B Automatic system back ups

  C Intruder alarms

  D Authorisation of purchases

  E Physical inspection of inventory

  (b) Check digits, control totals and limit checks are examples of which type of control?

  A Output control

  B Processing control

  C Input control

  (c) ________ controls help an organisation recover in the event of a disaster.Which word fills in the blank above?

  A Integrity

  B Contingency

  C Security

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• 2 (a) Stella is an external auditor who has observed some cash transactions that don't have any suppo

   (a) Stella is an external auditor who has observed some cash transactions that don't have any supporting documentation. Upon further investigation she discovered that these payments are made into bank accounts of the Finance Director's family. She discusses this with the audit manager and they jointly decide not to take any further action.James is also an external auditor and has discovered a fraud at one of his clients and has decided he will make a report to his MLRO. At the same time he decides to inform the financial controller of the client about making the report.

  (i) Which of the following offences has been committed by Stella?

  A Tipping off

  B Failure to report

  C No offence has been committed

  (ii) Which of the following offences has been committed by James?

  A Tipping off

  B Failure to report

  C No offence has been committed

  (b) Elyse is transferring amounts of money from business to business to disguise the fact that the money was originally the proceeds from criminal activity.

  Laura is in the process of banking several small amounts of illegally obtained money with a variety of banks in order to avoid anti-money laundering requirements.

  (i) Which of the following phases of money laundering is being undertaken by Elyse?

  A Placement

  B Layering

  C Integration

  (ii) Which of the following phases of money laundering is being undertaken by Laura?

  A Placement

  B Layering

  C Integration

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• 3根据民事法律制度的规定，自中止时效的原因消除之日起满6个月( )。 A.诉讼时效期间届满 B.诉讼时效期间重新

  根据民事法律制度的规定，自中止时效的原因消除之日起满6个月( )。

  A.诉讼时效期间届满

  B.诉讼时效期间重新计算

  C.诉讼时效停止计算

  D.诉讼时效开始计算

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• 4根据民事法律制度的规定，下列各项中，不属于可导致诉讼时效期间中断的情形是( )。 A.义务人同意履行义务 B.

  根据民事法律制度的规定，下列各项中，不属于可导致诉讼时效期间中断的情形是( )。

  A.义务人同意履行义务

  B.权利人提起诉讼

  C.权利人向义务人提出履行请求

  D.发生不可抗力致使权利人不能行使请求权

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• 5甲公司是一家以音乐制造为主营业务的企业。受盗版侵权的冲击，主营业务持续下降。2010年，公司开始进入保健品和

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  A.紧缩与集中战略

  B.一体化战略

  C.转向战略

  D.放弃战略

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• 6从企业关系来看，组建战略联盟的企业各方是在资源共享、优势相长、相互信任、相互独立的基础上通过事先达成协

  从企业关系来看，组建战略联盟的企业各方是在资源共享、优势相长、相互信任、相互独立的基础上通过事先达成协议而结成的一种平等的合作伙伴关系。下列选项中，能够表明这种协作关系的有(　)。(第三章 战略选择)

  A.相互往来的平等性

  B.合作关系的长期性

  C.整体利益的互补性

  D.组织形式的开放性

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• 7Which of the following statements, relating to performance measurement, are true? (1) External data

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  (1) External data are never required to assess the performance of an organisation

  (2) The degree of government regulation should be considered when comparing the performance of public sector and private sector organisations

  (3) Financial performance indicators are only relevant to private sector organisations

  A.1only

  B.2only

  C.3only

  D.2and3

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• 8_____is the managerial function concerned with establishing a structure of tasks; grouping and assig

  _____is the managerial function concerned with establishing a structure of tasks; grouping and assigning them to appropriate units; and establishing lines of information and reporting to support performance. Which managerial function is referred to in this definition?

  A Planning

  B Organising

  C Controlling

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• 9Which leadership approach sees the leadership process in a context made up of three interrelated var

  Which leadership approach sees the leadership process in a context made up of three interrelated variables: task needs, the individual needs of group members and the needs of the group as a whole?

  A Action-centred leadership

  B Contingency theory

  C The managerial grid

  D Dispersed leadership

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• 10Which of the following is an 'interpersonal' role of management, in Mintzberg's classification of ni

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

  A Spokesperson

  B Figurehead

  C Negotiator

  D Resource allocator

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