为了帮助大家更好的备考ACCA考试，帮考网给大家带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(23)，供大家练习，希望能够对大家有所帮助。

1. In the context of audit, what are \'substantive tests\' designed to accomplish?

A To establish whether internal controls are being applied as prescribed

B To identify errors and omissions in financial records

C To establish the causes of errors or omissions in financial records

D To establish an audit trail

答案：B

2. Backing up computer files and storing copies of software in separate locations to the main system are examples of which type of controls?

A Prevent

B Detect

C Correct

答案：C

3. In the context of data security controls, ______ are records showing who has accessed a computer system and what operations he or she has performed.

Which word or phrase correctly completes this definition?

A Passwords

B Audit trails

C Archives

答案：B

4. Which type of audit is concerned with the monitoring of management\'s performance, concentrating on the outputs of the system and the efficiency of the organisation?

A Systems audit

B Operational audit

C Probity audit

D Social audit

答案：B

5. Which of the following circumstances would cast doubt on the external auditor\'s ability to rely on the work of internal auditors?

A There is evidence that management and directors consistently act on internal audit recommendations

B The internal audit function has a direct line of communication to the audit committee

C No audit manuals or working papers are available for inspection

D Internal auditors are recruited on technical qualifications and demonstrated proficiency

答案：C

6. What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

A Collusion

B Misrepresentation

C Teeming and lading

答案：C

7. 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

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

答案：D

今天的试题分享到此结束，预祝各位小伙伴顺利通过接下来的ACCA考试，如需查看更多ACCA考试试题，记得关注帮考网！