Which one of the following ethical fundamental principles is most closely related to theneed for the professional accountant to be independent of their clients?
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1 .BCD Co is a large trading company. Steve, the administration manager, is responsible forlegal and compliance functions. Sheila, the after sales service manager, is responsible forensuring that customers who have purchased goods from BCD Co are fully satisfied. Sunnydeals with suppliers and negotiates on the price and quality of inventory. Sunny is alsoresponsible for identifying the most appropriate suppliers of plant and equipment for thefactory. Sam, the information technology manager, is responsible for all information systemswithin the company.According to Porter’s value chain, which of the managers is involved in a primaryactivity as opposed to a support activity?
A Steve B Sheila C Sunny D Sam (2
2 .Yana will shortly be graduating from university and is researching for her first job. In testsconducted by the university’s careers advisor, she scored highly in wanting a job that had theattributes of predictability, standardisation and consistency.What organisational culture would be most suited to Yana?
A Task culture B Power culture C Person culture D Role culture
3 .Which of the following can be used to explain how shareholders, directors and externalauditors interact and how their objectives may conflict with one another?
A The Boston Consulting Group matrix B Mendelow’s framework C Corporate governance D Porter’s competitive factors
4 .Following an incident with one of its aircraft, the manufacturer has decided to redesign thesystems that present flight information to the pilots. The incident involved a fault in one ofthe plane’s engines, but because of the volume of information presented, the pilots shut downthe wrong engine.Which one of the following combinations of the qualities of information should be thecritical driver for the systems redesign?
A Time period and completeness B Understandability and confidence C Accuracy and volume D Relevance and conciseness
5 .Which of the following is a responsibility of a committee secretary?
A Circulate the approved minutes to all members of the committee B Promote high standards in corporate governance C Set the style and tone of the committee discussions D Initiate change and plan committee member succession
7 .One of the key performance indicators (KPIs) of a company is determined by the amount ofdepletable raw materials and non-renewable resources it consumes to make its products andthe quantity of wastes and emissions generated in the process.What is the term used to describe this KPI?
A Carbon footprint B Social foorprint C Environmental footprint D Recycling footprint
8 .The European Union, the World Trade Organisation and the International Court ofJustice are all examples of what type of organisation?
A Supra-national bodies B Cross-border international bodies C International law and regulation enforcement bodies D Delegated legislative bodies
9 .Research has indicated that workers in country A display characteristics such as toughnessand the desire for material wealth and possessions, while workers in country B value personalrelationships, belonging and the quality of life.According to Hofstede’s theory, these distinctions relate to which of the followingcultural dimensions?
A Masculinity-femininity B Power-distance C Individualism-collectivism D Uncertainty avoidance
10 .A country is currently experiencing low birth rates and low death rates, the consequence ofwhich is that as the number of older, retired people grow the government is facing significantpension fund and health cost increases, but with a shrinking workforce to fund the increasedcosts.At what stage in Notestein’s Demographic Transition Theory is the country?
A Fully developed country B Post-industrial country C Developing country D Pre-industrial country
