题目

Which of the following activities create vulnerability to fraud?

(i) Calculating payslips

(ii) Preparing delivery notes

(iii) Paying supplier invoices

(iv) Meeting budgets and performance targets

A

(iii) only

B

(i) and (iii)only

C

(i) and (ii) only(i)

D

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

Chapter10Identifyingandpreventingfraud

Rationale: Payslips can be deliberately miscalculated to pay extra amounts. Staff may collude with customers to under-record quantities of despatched goods on delivery notes so the customer pays less: conversely, employees may collude with

suppliers to pay invoices for larger quantities than were actually delivered. Option (iv) may have made you hesitate: it

seems such a positive, desirable thing! However, profits in excess of target may be siphoned off, with less scrutiny once

targets have been met.

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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