大学MOOC F1会计师与企业(无锡太湖学院)1450341358 最新慕课完整章节测试答案
Ch10Identifyingandpreventingfraud
文章目录
- Ch10Identifyingandpreventingfraud
- Ch11Leadingandmanagingpeople
- Ch1Businessorganisationsandtheirstakeholders
- Ch2Thebusinessenvironment
- Ch3Themacro-economicenvironment
- Ch4Micro-economicfactors
- Ch5Businessorganisation,structureandstrategy
- Ch6Organisationalcultureandcommittees
- Ch7Corporategovernanceandsocialresponsibility
- Ch9Control,securityandaudit
小测验Ch10
1、单选题：
Which of the following activities create vulnerability to fraud?(i) Calculating payslips(ii) Preparing delivery notes(iii) Paying supplier invoices(iv) Meeting budgets and performance targets
选项：
A: (iii) only
B: (i) and (iii) only
C: (i) and (ii) only
D: (i), (ii), (iii) and (iv)
答案: 【 (i), (ii), (iii) and (iv)】
2、单选题：
X pic has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial accountant does not enforce this policy.This might be fraudulent insofar as it creates which of the following effects?
选项：
A: It removes funds from the business
B: It results in the understatement of profits and net assets
C: It results in the overstatement of profits and net assets
D: It results in the intentional overstatement of profits and net assets
答案: 【 It results in the intentional overstatement of profits and net assets 】
3、单选题：
All of the following, with one exception, are internal factors which might increase the risk profile of a business. Which is the exception?
选项：
A: Increased competition
B: Corporate restructuring
C: Upgraded management information system
D: New personnel
答案: 【 Increased competition】
4、单选题：
Which of the following would most clearly present a personnel risk of fraud?
选项：
A: Segregation of duties
B: High staff morale
C: Staff not taking their full holiday entitlements
D: Consultative management style
答案: 【 Staff not taking their full holiday entitlements】
5、单选题：
All of the following, with one exception, are potential impacts on a business of removal of significant funds or assets. Which is the exception?
选项：
A: Fall in returns to shareholders
B: Reduction in profits
C: Increase in working capital
D: Reputational damage
答案: 【 Increase in working capital】
6、单选题：
Which of the following internal controls might be least effective in preventing fraud, if staff are in collusion with customers?
选项：
A: Physical security
B: Requiring signatures to confirm receipt of goods or services
C: Sequential numbering of transaction documents
D: Authorisation policies
答案: 【 Requiring signatures to confirm receipt of goods or services 】
7、单选题：
Which of the following is NOT a key risk area for computer fraud?
选项：
A: Hackers
B: Lack of managerial understanding
C: Inability to secure access to data
D: Integration of data systems
答案: 【 Inability to secure access to data】
8、单选题：
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
选项：
A: (i) and (ii)
B: (ii) and (iii)
C: (iii) and (iv)
D: (ii) and (iv)
答案: 【 (iii) and (iv)】
9、单选题：
Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention measure?
选项：
A: Segregation of duties
B: Appropriate documentation
C: Limitation control
D: Check control
答案: 【 Limitation control】
10、单选题：
Which of the following statements about fraud prevention is NOT true?
选项：
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: 【 Performance-based rewards for managers reduce the risk of fraud.】
Ch11Leadingandmanagingpeople
小测验Ch11
1、单选题：
Leaders may be distinguished from managers by the fact that they do not depend on............................................. in the organisation.Which of the following types of power correctly completes this statement?
选项：
A: Expert power
B: Position power
C: Physical power
D: Reward power
答案: 【 Position power】
2、单选题：
Monica is a manager in the finance department of P Co and she has several staff working for her. She has become quite friendly with most of her staff and they like her and appreciate that she does everything she can to attend to their needs. Which type of managerial style does Monica have?
选项：
A: Impoverished
B: Task management
C: Country club
D: Dampened pendulum
答案: 【 Country club】
3、单选题：
According to Fielder, which of the following are true of psychologically distant managers?1 They judge their staff on the basis of performance2 They are primarily task-oriented3 They prefer forma, consultation methods rather than seeking staff opinions4 They are closer to their staff
选项：
A: 1 and 2
B: 2 and 3
C: 1, 2 and 3
D: 1, 2, 3 and 4
答案: 【 1, 2 and 3】
4、单选题：
Which of the following leadership styles gives the most discretion or decision-making power to subordinates?
选项：
A: Autocratic
B: Consultative
C: Democratic
D: Persuasive
答案: 【 Democratic】
5、单选题：
Which of the following terms is used to describe the 'right' to perform an action in an organisation?
选项：
A: Responsibility
B: Authority
C: Influence
D: Power
答案: 【 Authority】
6、单选题：
If a manager confers with subordinates, takes their views and feelings into account, but retains the right to make a final decision, this is a:
选项：
A: Tell style
B: Sells style
C: Consult style
D: Joins style
答案: 【 Consult style】
7、单选题：
What is the most effective style suggested by Blake and Mouton's Managerial Grid?
选项：
A: 9.9
B: 1.1
C: 9.1
D: 1.9
答案: 【 9.9】
8、单选题：
John Adair formulate the:
选项：
A: Best fit model of leadership
B: Action-centred model of leadership
C: Follower-readiness model of leadership
D: Trait theory of leadership
答案: 【 Action-centred model of leadership】
Ch1Businessorganisationsandtheirstakeholders
小测验Ch1
1、单选题：
'An organisation is a social arrangement which pursues collective............................................. , which controls its own performance and which has a boundary separating it from its environment.'Which of the following words best completes this sentence?
选项：
A: Profits
B: Stakeholders
C: Goals
D: Tactics
答案: 【 Goals】
2、单选题：
What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately?
选项：
A: Sympathy
B: Specialization
C: Synergy
D: Systems thinking
答案: 【 Synergy】
3、单选题：
Which one of the following statements is true?
选项：
A: Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year.
B: For organisations that have limited company status, ownership and control are legally separate.
C: The benefit of being a sole trader is that you have no personal liability for the debts of your business.
D: Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors.
答案: 【 For organisations that have limited company status, ownership and control are legally separate.】
4、单选题：
An organisation is owned and run by central government agencies. The organisation is best described as which of the following statements?
选项：
A: A voluntary sector organisation
B: A private sector organisation
C: A public sector organisation
D: A voluntary sector organisation
答案: 【 A public sector organisation】
5、单选题：
Which of the following groups may be considered to be stakeholders in the activities of a nuclear power station?(i) The government(ii) Environmental pressure groups(iii) Employees(iv) Local residents
选项：
A: (i), (iii) and (iv)
B: (i), (ii), (iii) and (iv)
C: (iii) only
D: (i) and (iii) only
答案: 【 (i), (ii), (iii) and (iv)】
6、单选题：
The term secondary stakeholders describes which group of stakeholders?
选项：
A: Stakeholders who conduct transactions with the organisation
B: Stakeholders who have a contractual relationship with the organisation
C: Stakeholders who do not have a contractual relationship with the organisation
D: Stakeholders who conduct transactions with the organisation
答案: 【 Stakeholders who do not have a contractual relationship with the organisation】
7、单选题：
Which of the following organisations would rely most heavily on value for money indicators and efficiency rather than information on performance and profitability?
选项：
A: A small retailer
B: A private accountancy college
C: A local authority
D: A small retailer
答案: 【 A local authority】
8、单选题：
ADB is a business which is owned by its workers. The workers share the profits and they each have a vote on how the business is run.&l