题目

 A government department generates information which should not be disclosed to anyone who works outside of the department. There are many other government departments working within the same building. 

Which of the following would NOT be an effective control procedure for the generation and distribution of the information within the government department? 

A

 If working from home, departmental employees must use a memory stick to transfer data, as laptop computers are not allowed to leave the department. 

B

 All departmental employees must enter non-disclosed and regularly updated passwords to access their computers. 

C

 All authorised employees must swipe an officially issued, personal identity card at the entrance to the department before they can gain access. 

D

 All hard copies of confidential information must be shredded at the end of each day or locked overnight in a safe if needed again. 

Chapter15管理信息和管理报告的来源

A memory stick is much more likely to get mislaid and compromise security than a password protected laptop. It is likely that memory sticks could get lost or that information is left on home computers. 

In the context of the scenario all the other options are good practice. 

多做几道

 A government is trying to assess schools by using a range of financial and non-financial factors. One of the chosen methods is the percentage of students passing five exams or more. 

Which of the three Es in the value for money framework is being measured here? 

A

 Economy 

B

 Efficiency 

C

 Effectiveness 

D

 Expertise 

The following statements have been made about measuring performance in not-for-profit organisations: 

(1) Output does not usually have a market value, and it is therefore more difficult to measure effectiveness. 

(2) Control over the performance can only be satisfactorily achieved by assessments of ‘value for money’. 

Which of the above statements is/are true? 

A

 (1) only 

B

 (2) only 

C

 Neither (1) nor (2) 

D

 Both (1) and (2) 

The senior manager is suspicious of a local manager’s accounts and thinks that the profit performance may have been overstated.    

Which of the following would be a plausible explanation of an overstatement of profit? 

A

 Delaying payments to payables 

B

 Shortening the useful economic life of a non-current asset 

C

Overstatement of a prepayment 

D

Overstatement of an accrual 

Which of the following statements regarding standard setting is correct? 

A

 Imposed standards are more likely to be achieved 

B

Managers across the organisation should be targeted using the same standards 

C

Standards should be set at an ideal level with no built in stretch 

D

 Participation in standard setting is more motivating than where standards are imposed 

When setting performance measurement targets it should be considered that there is the possibility that managers will take a short term view of the company and may even be tempted to manipulate results in order to achieve their targets.   

Which of the following would assist in overcoming the problems of short-termism and manipulation of results? 

A

 Rewards should be linked to a wider variety of performance measures including some nonfinancial measures 

B

 Managers should only be rewarded for the results achieved in their own departments 

C

 Any capital investment decision should be judged using the payback method of investment appraisal 

D

 Setting targets involving the overall performance of the company will be more motivating for managers 

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