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?
Rationale: Non-discretionary controls are as described: as opposed to discretionary controlswhich are subject to human
choice. 'Mandated' is a similar idea, but mandated controls are required by law and imposed by external authorities (as
opposed to voluntary controls, chosen by the organisation). Detect controls are controls designed to detect errors once they
have happened. Administrative controls are to do with reporting responsibilities, communication channels and other means of implementing policies.Pitfalls: There is so much terminology in this area: fertile ground for exam questions. Be able to use
distinctions within classifications (as in 'discretionary and non-discretionary', or 'prevent, detect, control') as well as across
classifications, as in this question.
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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
Reliability, responsibility, , courtesy and respect are the personal qualities
expected of an accountant.
Which of the following words correctly complete this statement?
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?
Which of the following would not represent an ethical objective in relation to employment practices?
Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?
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