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1.Lack of control over which of the following activities can lead to the fraudulent practice of teeming and lading?

A Non-current asset register

B Budgetary system

C Inventory management

D Sales ledger and receipts

答案：D

2.Which of the following statements identifies three broad requisites for fraud?

A Collusion, opportunity, motivation

B Dishonesty, opportunity, motivation

C Opportunity, collusion, dishonesty

答案：B

3.Which type of audit is concerned with the evaluation and testing of the internal controls within an organisation?

A Systems

B Management

C Transactions

答案：A

4.To which of the following cultural types did Charles Handy give the name of the Greek god Dionysus?

A Power/club culture

B Person culture

C Role culture

D Task culture

答案：B

5. Which of the following describes the \'impoverished\' style of management identified by Blake and Mouton\'s managerial grid?

A High concern for people and a low concern for the task

B Low concern for people and a high concern for the task

C Low concern for people and low concern for the task

答案：C

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