ACCA考试F1基础测试题及答案

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

　　A. Appropriate documentation

　　B. Limitation control

　　C. Check control

　　D. Segregation of duties

　　The correct answer is: C

　　Rationale: Limit controls limit opportunity for fraud: another example is limiting access to the computer network by means of passwords. Segregation of duties means ensuring that functions which together facilitate fraud are performed by different individuals: eg separating the cheque signing function from the authorisation of payments. Appropriate documentation involves recording, authorising and tracking transactions through purchase requisitions, orders, invoices and so on.

　　Question：The following, with one exception, are areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs.

　　Which is the exception?

　　A. Data integrity

　　B. Specialised capabilities

　　C. Efficiency in updating data

　　D. Flexibility in preparing reports

　　The correct answer is: B

　　Rationale: An integrated package is expected to do everything, so it may have fewer facilities than specialised modules (especially as it also requires more computer memory). The other options are advantages of integration: ability to update multiple records from one data entry; ability to extract data from all relevant sources to compile specified reports; and less likelihood of discrepancies in different records.