题目

Which of the following statements about internal audit is true?

A

Internal audit is an independent appraisal activity

B

Internal audit is separate from the organisation's internal control system

C

Internal audit is carried out solely for the benefit of the organisation's stakeholders

D

The internal audit function reports to the finance director

Chapter9Control,securityandaudit

Rationale: Internal audit is independent, but is still part of the internal control system: it is acontrol which examines and

evaluates the adequacy and efficacy of other controls. Internal auditors should report direct tothe audit committee of the

board of directors (in order to preserve independence). It is external audit which is for the benefit of shareholders: internal

audit is a service to management.Ways in: Once you realised that the options were circling round different aspects of the

definition of internal audit, and thedifference between internal and external audit, you would be better able to sort out which

statement was given to you 'straight' - and which were opposites of the true points

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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