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首页 ACCA考试 财务会计(基础阶段) 每日一练 正文
ACCA考试F3每日一练
来源:帮考网校 2019-03-15 15:59:26

Question:Which of the following would not form part of a fraud response plan?

A. Fraud awareness training and recruitment controls.

B. Suspending staff suspected of fraudulent activity

C. Investigating the activities and contacts of a suspected fraudster

D. Changing passwords for computer access

The correct answer is: Fraud awareness training and recruitment controls.

Rationale: These are measures for fraud prevention and control. A fraud response plan specifically deals with investigating and dealing with the consequences of identified frauds.

This includes taking immediate steps to secure the security of records that will be investigated ('Suspending staff suspected of fraudulent activity' and 'Changing passwords for computer access') and launching an investigation into the method and extent of fraud ('Investigating the activities and contacts of a suspected fraudster

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