ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-90.docx

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-90 8.1 (a) Which of these is an example of an ‘internal check’? A Adherence to internal policies B Completeness of the accounting records C Safeguarding of assets D Use of control totals (b) Categorise each of these statements as relating to the work of either internal or external audit: (i) Work relates to the financial statements, and the financial records that underlie them (ii) Designed to add value and improve an organisation\s operations (iii) Enables an opinion to be expressed on the financial statements (iv) Report is to those charged with governance (v) Work relates to the operations of the organisation (vi) Independent of the company and its management 答案： (a) D (b) (i) External audit (ii) Internal audit (iii) External audit (iv) Internal audit (vi) Internal audit (vii) External audit 9.2 (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 答案： (a) A, C (b) C (c) B 9.3______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 答案：B 9.4 Which of the following is not one of Fayol\s five functions of management? A Planning B Organising C Motivating D Commanding 答案：C 9.5 Are the following statements true or false? 1 Adair\s leadership model focuses on what leaders do and not what they are. 2 The Ashridge leadership model proposes a democratic