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2020年ACCAF1考試選擇題:有關組織整體有效性的相關考題

發布時間:2020-03-12 00:00:08
【Qestions】

43 The sales team of GFE Co has been together for some time. The members have got to know one another quite well, but

they are still encountering difficulties in reaching consensus on decisions. Several team members have not yet got to the

stage at which they fully trust others, and they are reluctant to be totally open and honest about how they feel.

According to Tuckman's theory which stage of development has the team reached?

A. Norming

B. Performing

C. Storming

D. Forming (2 marks)

44 Which of the following statements about ethics is true?

(1)Ethics are a set of moral principles to guide behaviour

(2)If an action conforms with the law then it is ethical

A. Neither statement

B. Statement 1 only

C. Statement 2 only

D. Both statements 1 and 2 (2 marks)

45 Which of the following assesses the overall effectiveness of internal controls in an organisation?

A. Systems audit

B. Substantive tests

C. Probity audit

D. Internal check (2 marks)

【Answers】

43 Norming The group is going through a period of settling down which according to Tuckman's theory is the norming

stage.

44 Statement 1 only Statement 1 can be used as a definition of ethics: ethics are a set of moral principles to guide

behaviour. Statement 2 is not true. A course of action may not be illegal, but it may still be unethical for example, where

some finance companies sell high interest consumer loans to vulnerable people who then struggle to repay the loans and the

interest. Clearly companies and individuals have to comply with legal standards and regulations, but the notion of ethical

behaviour denotes moral principles and social responsibility as well as legal compliance.

45 Systems audit A systems audit is designed to assess the overall effectiveness of the organisation's internal controls.

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