To whom is the internal auditor accountable? A The directors of the company B The employees of the company C The shareholders of the company

Which of the following is a correct definition of the term 'span of control'?

A The number of employees reporting to one manager

B The number of managers to whom one employee reports

C The number of levels in the hierarchy

D The number of employees at each level of the organisation

Which of the following are typical responsibilities of the financial accountant in a large organisation?

1 Inventory valuation

2 Sales invoicing

3 Project appraisal

4 Payroll

A 1 and 2

B 2 and 4

C 1 and 4

D 3 and 4

SPAMSOAP is a mnemonic for the types of internal control employed by an organisation.

Which two of the following are types of internal control included in SPAMSOAP?

1 Output

2 Arithmetic

3 Preventative

4 Physical

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4

Who was responsible for developing the 'Situational Leadership' model?

A Blake and Mouton

B Katz and Kahn

C Hersey and Blanchard

D Tannenbaum and Schmidt

Which two of the following are examples of 'on the job' training?

1 Formal training courses

2 Mentoring by a colleague

3 Self study courses

4 Secondments to other departments

A 1 and 2

B 2 and 3

C 3 and 4

D 2 and 4

 From the list below, pick out two of Mintzberg's organisational components

(i) Strategic apex

(ii) Technicians

(iii) Specialists

(iv) Support staff

A (i) and (ii)

B (ii) and (iii)

C (i) and (iv)

D (ii) and (iv)

Which of the following are typical responsibilities of the management accountant in a large organisation?

1 Processing sales invoices

2 Reconciling cash balances with bank statements

3 Planning and preparing budgets

4 Appraisal of capital investment projects

A 1 and 3

B 2 and 4

C 1 and 4

D 3 and 4

Which of the following describes the 'impoverished' style of management identified by Blake and Mouton's managerial grid?

A High concern for people and a low concern for the task

B Low concern for people and a high concern for the task

C Low concern for people and low concern for the task

To which of the following cultural types did Charles Handy give the name of the Greek god Dionysus?

A Power/club culture

B Person culture

C Role culture

D Task culture

Which of the following is most clearly a sign of an ineffective group?

A Internal disagreement and criticism

B Passive acceptance of work decisions

C Competition with other groups