考试首页 | 考试用书 | 培训课程 | 模拟考场 | 考试论坛  
  当前位置:考试网 >> ACCA/CAT >> CAT考试 >> 文章内容
  

ACCAF1会计师与企业习题(1)

考试网  [ 2017年3月1日 ] 【

  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').

本文纠错】【告诉好友】【打印此文】【返回顶部
将考试网添加到收藏夹 | 每次上网自动访问考试网 | 复制本页地址,传给QQ/MSN上的好友 | 申请链接 | 意见留言 TOP
关于本站  网站声明  广告服务  联系方式  站内导航  考试论坛
Copyright © 2006-2019 考试网(Examw.com) All Rights Reserved  营业执照