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• 1某县自然资源和规划局以刘某非法占地建住宅为由，责令其限期拆除建筑，退还所占土地。刘某不服，申请行政复议。根

  某县自然资源和规划局以刘某非法占地建住宅为由，责令其限期拆除建筑，退还所占土地。刘某不服，申请行政复议。根据《行政复议法》及《行政复议法实施条例》，下列说法中，错误的是(　)。

  A.本案的行政复议机关是县政府或市自然资源和规划局

  B.行政复议期间，县自然资源和规划局可以改变被申请复议的具体行政行为

  C.若刘某在复议期间撤回复议申请，则不能再提出复议申请

  D.行政复议期间，县自然资源和规划局认为需要停止执行的，可以停止执行

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• 2将投资性房地产转换为其他资产或者将其他资产转换为投资性房地产，关于转换日的确定，以下叙述正确的有( )。 A

  将投资性房地产转换为其他资产或者将其他资产转换为投资性房地产，关于转换日的确定，以下叙述正确的有( )。

  A.企业于2018年5月15日开始将原本用于出租的房地产改用于自身生产使用，则该房地产的转换日为2018年5月15日

  B.房地产开发企业2018年6月30日决定将其持有的开发产品以经营租赁的方式出租，租赁期开始日为2018年7月1日，则该房地产的转换日为2018年7月1日

  C.2018年10月20日，企业将某项土地使用权停止自用，2018年11月30日正式确定该项资产将于增值后出售，则该房地产的转换日为2018年10月20日

  D.企业2018年6月4日将原本用于生产商品的房地产改用于出租，租赁期开始日为2018年7月1日，则该房地产的转换日为2018年7月1日

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• 3下列职工薪酬中，属于短期薪酬的有( )。(第十章 职工薪酬) A.工会经费和职工教育经费 B.因解除与职工的劳动

  下列职工薪酬中，属于短期薪酬的有( )。(第十章 职工薪酬)

  A.工会经费和职工教育经费

  B.因解除与职工的劳动关系而给予的补偿

  C.非货币性福利

  D.医疗保险费、工伤保险费和生育保险费

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• 4The initial disposal of the proceeds of an illegal activity into apparently legitimate business acti

  The initial disposal of the proceeds of an illegal activity into apparently legitimate business activity is known as what?

  A Placement

  B Layering

  C Integration

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• 5constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of cr

  constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s) completes the sentence?

  A Fraud

  B Money laundering

  C Teeming and lading

  D Misrepresentation of results

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• 6Which of the following would not form part of a fraud response plan? A Suspending staff suspected o

  Which of the following would not form part of a fraud response plan?

  A Suspending staff suspected of fraudulent activity

  B Investigating the activities and contacts of a suspected fraudster

  C Fraud awareness training and recruitment controls.

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• 7 Which two of the following stakeholders will be most directly affected if a business overstates its

   Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

  (i) Staff

  (ii) Customers

  (iii) Investors

  (iv) Suppliers

  A (i) and (ii)

  B (ii) and (iii)

  C (iii) and (iv)

  D (ii) and (iv)

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• 8In a limited company, or plc, it is the ultimate responsibility of the .............................

  In a limited company, or plc, it is the ultimate responsibility of the ........................................ to take reasonable steps to prevent and detect fraud.

  Which word or phrase correctly completes this statement?

  A The board of directors

  B The external auditor

  C The audit committee

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• 9Which of the following internal controls might be least effective in preventing fraud, if staff are

  Which of the following internal controls might be least effective in preventing fraud, if staff are in collusion with customers?

  A Physical security

  B Requiring signatures to confirm receipt of goods or services

  C Sequential numbering of transaction documents

  D Authorisation policies

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• 10What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque

  What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

  A Collusion

  B Misrepresentation

  C Teeming and lading

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