题目

Which of the following statements about data security is not true?

A

Loss or corruption of data is almost always non-deliberate

B

New staff in particular pose a threat

C

It is impossible to prevent all threats cost-effectively.

D

Smoke detectors are a form of data protection.

Chapter8Theroleofaccounting

Rationale: Data can be lost or corrupted as the result of deliberate actions such as fraud, sabotage, commercial espionage

or malicious damage - as well as human error. The other statements are true: new staff pose a security risk because of the

risk of human error (if they are inexperienced or untrained); it is impossible to prevent all threats (important to be realistic!); and smoke detectors are an example of protection from physical risks (in this case, fire).Pitfalls: Don't forget physical

security measures: you may have discounted Option D too quickly. Data security also involvesprotection against fire, flood,

interruption of power source and so on.

多做几道

 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

 (i) The materials used in manufacture of the goods 

(ii) The quality of the goods

 (iii) How the goods are advertised 

(iv) How much its raw materials suppliers pay their staff 

(v) How the goods are packaged 

A

(ii) and (iii) only

B

(i), (ii) and (iii) only

C

(ii), (iii) and (v) only

D

(i), (ii), (iii), (iv) and (v)

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

A

Accountability

B

Social responsibility

C

Timeliness

D

Ambition

You have been asked to work on a major investment decision that your company will be making, and discover that your

brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of

allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in

any way

What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your

superiors?

A

Scepticism

B

Accountability

C

Independence of mind

D

Independence in appearance

Which of the following would not represent an ethical objective in relation to employment practices?

A

Guarantee of minimum wages

B

Proactive health, safety and welfare promotion

C

Promotion of workforce diversity

D

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

A

Non-legal rules and regulations

B

Ethics

C

The law

D

Society

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