今天帮考网为大家带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(25)，希望对你们备考有所帮助，备考的小伙伴一起来看看吧。

1. Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

(i) Staff

(ii) Customers

(iii) Investors

(iv) Suppliers

A (i) and (ii)

B (ii) and (iii)

C (iii) and (iv)

D (ii) and (iv)

答案：C

2. Which of the following would not form part of a fraud response plan?

A Suspending staff suspected of fraudulent activity

B Investigating the activities and contacts of a suspected fraudster

C Fraud awareness training and recruitment controls.

答案：C

3. Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention measure?

A Segregation of duties

B Appropriate documentation

C Limitation control

D Check control

答案：C

4. Which of the following statements about fraud prevention is not true?

A Cash sales are an area of high risk of fraud.

B Performance-based rewards for managers reduce the risk of fraud.

C Emphasis on the autonomy of operational management may weaken controls.

D Fraud awareness and ethics education can reduce the risk of fraud

答案：B

5. constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s) completes the sentence?

A Fraud

B Money laundering

C Teeming and lading

D Misrepresentation of results

答案：B

6. The initial disposal of the proceeds of an illegal activity into apparently legitimate business activity is known as what?

A Placement

B Layering

C Integration

答案：A

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