ACCAP5模拟测试题及答案解析

　　Question：Why must organisations develop ethical policies in relation to IT systems?

　　A. Ethical policies will ensure that the system is used correctly.

　　B. Ethical policies can be used to control employees.

　　C. It is a legal requirement.

　　D. Incorrect use of IT systems may develop a culture whereby inappropriate action is sanctioned.

　　The correct answer is: Incorrect use of IT systems may develop a culture whereby inappropriate action is sanctioned.

　　解析：Ethics is a grey area, and by developing a policy companies can ensure that employees are behaving appropriately. Without policies in place employees may inadvertently or deliberately misuse systems. Ethical policies are not a legal requirement, but organisations may find that they help with guiding behaviour. In the exam you may need to develop an ethical policy for a company.

　　Question：In the traditional approach to quality, one of the types of quality cost is that of prevention. This is the cost of any action taken to investigate or reduce defects and failures.

　　Which of the following is not a prevention cost?

　　A. Maintenance of quality control equipment and inspection equipment.

　　B. Quality engineering.

　　C. Administration of quality control.

　　D. Inspection of finished goods.

　　The correct answer is: Inspection of finished goods. This would be classed as an appraisal cost - the cost of assessing the quality achieved.