There are three broad pre-requisites or 'pre-conditions' that must exist in order to make fraud a possibility. What are they? A Deception, criminality and opportunity B Dishonesty, criminality and opportunity C Dishonesty, motivation and

A record showing who has accessed a computer system is called:

A An audit trail

B A computer trail

C A password trail

 Which of the following costs, which might be incurred before or during the development of an

information system, are capital costs?

(i) Hardware purchase costs

(ii) Costs of testing the system

(iii) Software purchase costs

(iv) Installation costs

A (i), (ii) and (iii)

B (i), (ii) and (iv)

C (ii), (iii) and (iv)

D (i), (iii) and (iv)

External auditors may place reliance on internal auditors' work.

Is this statement correct?

A External auditors need to assess the work of internal audit first

B Internal auditors are not independent and so cannot be relied upon

C Yes, always

 Which of the following statements correctly describes the principal purpose of the external audit of a company within the UK?

A To assist management in the preparation of the company's periodic financial statements

B To examine and express an opinion on the company's periodic financial statements

C To prevent and detect fraud within the company

 Which of the following is a benefit of decentralisation?

A Decisions are made at one place in the organisation

B Reductions in bureaucracy

C Better crisis management

D Improves the motivation of junior managers

When analysing the current situation in a business, a consultant will review the general environment surrounding it. Which of the following would not be included in this analysis?

A New legislation coming into effect in six months' time

B Activities of overseas competitors

C Interest rates

D Independence of the non-executive directors

Many organisations are described as bureaucratic. When the team, was first coined, bureaucracy was

regarded as being highly efficient and there are still cases where a bureaucratic approach is appropriate. However, bureaucracy has some undesirable features. Can you identify three from the list below?

(i) It relies on the expertise of its members – not through standardised skills but by the importance

of the mix of skills

(ii) Committees and reports slow down the decision-making process

(iii) Innovation is difficult

(iv) Over-prescriptive rules produce a simplistic approach to problems

A (i), (ii) and (iii)

B (i), (iii) and (iv)

C (ii), (iii) and (iv)

D (i), (ii) and (iv)

Which of the following parties has the main responsibility for good corporate governance?

A The board of directors

B The audit committee

C The non-executive directors

某企业以购买股份的形式并购另一家企业时，企业价值评估的对象是( )。(第八章)

A.实体价值

B.股权价值

C.净债务价值

D.清算价值

甲公司2015年营业收入为10000万元，2015年年底净负债及股东权益总计为5000万元(其中股东权益4400万元)，预计2016年销售增长率为8%，税后经营净利率为10%，净经营资产周转率保持与2015年一致，净负债的税后利息率为4%，净负债利息按上年年末净负债余额和净负债税后利息率计算。下列有关2016年的各项预计结果中，错误的是( )。(第八章)

A.净经营资产净投资为400万元

B.税后经营净利润为1080万元

C.实体现金流量为680万元

D.净利润为1000万元