A fraud was recently discovered where the monthly salary of an employee who had left manymonths earlier continued to be paid after he had left. A wages administrator responsible forupdating the payroll database was his girlfriend.Which of the following controls, if operated, would have been most likely to haveprevented the fraud?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .In many organisations, power and politics may play a central role when considering theconflicts that arise over allocation of scarce resources, the status of individual employees orthe rewards given to employees.Which view on conflict best describes this situation?
A Evolutionary view (interactionist perspective) B “Happy family” view C Radical perspective and conflict view D Traditional view
2 .Gross Domestic Product is the total of all final goods and services produced withinthe country in a given period of time.Which of the following correctly completes this definition?
A consumption value B market value C factory gate cost D production input cost
3 .Materials, labour and overheads primarily relate to which accounting function?
A Management accounting B Financial accounting C Treasury accounting D Cost accounting
4 .Who, within an organisation, is usually responsible for ensuring full compliance with allstatutory, regulatory and governance reporting, accounting and audit requirements?
A Chief executive officer B Chief internal auditor C Chief compliance officer D Chief financial officer
5 .Under what circumstances should directors approve the financial statements?
A Only when they show a true and fair view B When told to do so by the auditors C When every error discovered by the auditors has been adjusted D When requested to do so by the Chief Financial Officer
7 .“We need to ensure that, at the end of the day, our new computer is put “in front” ofeveryone, no matter who they are, what they do or where they go, they need to know about itso they can buy it.”Which of the marketing “4Ps” is relevant to this situation?
A Place B Promotion C Price D Product
8 .A team has been successfully operating for some time, when two of its members are promotedto be the manager of their own teams. They are replaced by two new employees recruitedexternally specifically to join the team.At what stage within Tucker’s team development would the team most likely find itself?
A Forming B Storming C Norming D Performing
9 .Under which internal control component should the management weakness letterreceived from the external auditors be classified?
A Control activity B Control environment C Monitoring controls D Risk assessment
10 .A fraud recently discovered by a company’s auditors involved the theft of receipts from creditcustomers which were covered up by subsequent receipts from other customers or writing offthe debt as bad.What is the name most commonly given to this type of fraud?
A Window dressing B Teeming and lading C Cash siphoning D Ponzi
