下列职工薪酬中，属于短期薪酬的有( )。(第十章 职工薪酬) A.工会经费和职工教育经费 B.因解除与职工的劳动关系而给予的补偿 C.非货币性福利 D.医疗保险费、工伤保险费和生育保险费

The initial disposal of the proceeds of an illegal activity into apparently legitimate business activity is known as what?

A Placement

B Layering

C Integration

constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s) completes the sentence?

A Fraud

B Money laundering

C Teeming and lading

D Misrepresentation of results

Which of the following would not form part of a fraud response plan?

A Suspending staff suspected of fraudulent activity

B Investigating the activities and contacts of a suspected fraudster

C Fraud awareness training and recruitment controls.

 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

A (i) and (ii)

B (ii) and (iii)

C (iii) and (iv)

D (ii) and (iv)

In a limited company, or plc, it is the ultimate responsibility of the ........................................ to take reasonable steps to prevent and detect fraud.

Which word or phrase correctly completes this statement?

A The board of directors

B The external auditor

C The audit committee

Which of the following internal controls might be least effective in preventing fraud, if staff are in collusion with customers?

A Physical security

B Requiring signatures to confirm receipt of goods or services

C Sequential numbering of transaction documents

D Authorisation policies

What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

A Collusion

B Misrepresentation

C Teeming and lading

下列关于行政复议有关事项的处理的说法中，错误的是(　)。

A.作为申请人的自然人丧失参加行政复议的能力，尚未确定法定代理人参加行政复议，致行政复议中止满60日的，行政复议终止

B.补正申请材料所用时间不计入复议审理期限

C.申请人对行政拘留不服申请复议，复议期间因申请人同一违法行为涉嫌犯罪，该行政拘留变更为刑事拘留的，行政复议中止

D.复议机关受理后超过复议期限不作答复的，相对人可以在复议期满之日起15日内提起行政诉讼

甲因为不服税务机关对自己作出的税务行政处罚行为，提起行政复议。下列说法中不正确的是(　)。

A.在税务行政复议决定作出前，甲可以任意撤回行政复议申请

B.在税务行政复议决定作出前，经复议机构同意，甲可以撤回行政复议申请

C.甲撤回行政复议申请以后，不得以同一基本事实或理由重新申请行政复议。但是，申请人能够证明撤回行政复议申请违背其真实意思表示的除外

D.一般情况下，税务行政复议机关应当自受理申请之日起60日内作出税务行政复议决定

下列关于行政复议被申请人的说法中，正确的是(　)。

A.公民、法人或者其他组织对法律、法规授权的组织作出的具体行政行为不服，依法申请行政复议的，该组织为被申请人

B.公民对派出所作出的拘留决定不服，依法申请行政复议的，该派出所为被申请人

C.行政机关与法律、法规授权的组织之外的其他组织以共同的名义作出具体行政行为的，行政机关与其他组织为共同被申请人

D.公民对派出所作出的罚款1000元决定不服，依法申请行政复议的，设立该派出所的公安局为被申请人