各位考友注意了，今日帮考网为大家带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(22)，快来检验一下自己的掌握程度吧。

1. The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the \'O\' stand for in this mnemonic?

A Operations

B Organisation

C Oversight

答案：B

2. Which of the following is not an internal check?

A Separation of duties for authorising, custody and recording

B Pre-lists, post-lists and control totals

C Bank reconciliations

D Systems for authorising transactions within specified spending limits

答案：D

3. 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

答案：A

4. The use of uninterruptible (protected) power supplies is a method of protecting data and IT systems from

what sort of security threat?

A Accidental damage

B Weather

C Hacking

答案：B

5. Which of the following would be classed as a contingency control in an information system?

A Password-only access to the system

B System recovery procedures

C Audit trails

答案：B

6. All of the following, with one exception, are inherent limitations of internal control systems. Which is the exception?

A The costs of control

B Potential for human error and deliberate override

C The types of transactions controls are designed to cope with

D The independence of controls from the method of data processing

答案：D

7. Which of the following statements about external auditors is not correct?

A External auditors are appointed by the shareholders of a company

B The primary responsibility of external auditors is to investigate financial irregularities and report them to shareholders

C External auditors may rely on the work of internal auditors, if they first assess its worth

D External auditors are concerned with the financial records and statements of the organisation

答案：B

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