哈喽，各位小伙伴，最近备考状态如何啊，现在就来检验下自己近段时间的学习情况吧，今日帮考网带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(24)，一起来测试一下吧。

1. X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial accountant does not enforce this policy.

This might be fraudulent insofar as it creates which of the following effects?

A It removes funds from the business

B It results in the understatement of profits and net assets

C It results in the overstatement of profits and net assets

D It results in the intentional overstatement of profits and net assets

答案：D

2. Dishonesty is a ........................................ to act in ways which contravene accepted ethical, social,organisational or legal norms for fair and honest dealing.

Which word correctly completes this statement?

A Motivation

B Pre-disposition

C Opportunity

答案：B

3. All of the following, with one exception, are internal factors which might increase the risk profile of a business. Which is the exception?

A Increased competition

B Corporate restructuring

C Upgraded management information system

D New personnel

答案：A

4. Which of the following would most clearly present a personnel risk of fraud?

A Segregation of duties

B High staff morale

C Staff not taking their full holiday entitlements

D Consultative management style

答案：C

5. All of the following, with one exception, are potential impacts on a business of removal of significant funds or assets. Which is the exception?

A Fall in returns to shareholders

B Reduction in profits

C Increase in working capital

D Reputational damage

答案：C

6. Which of the following internal controls might be least effective in preventing fraud, if staff are in collusion with customers?

A Physical security

B Requiring signatures to confirm receipt of goods or services

C Sequential numbering of transaction documents

D Authorisation policies

答案：B

7. In a limited company, or plc, it is the ultimate responsibility of the ........................................ to take reasonable steps to prevent and detect fraud.

Which word or phrase correctly completes this statement?

A The board of directors

B The external auditor

C The audit committee

答案：A

8. Which of the following is not a key risk area for computer fraud?

A Hackers

B Lack of managerial understanding

C Inability to secure access to data

D Integration of data systems

答案：C

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！