You have just been employed as a management accountant in a small business with an annual turnover of $0.5 million.
You have a wide range of duties because the business is small.
Which of the following is an ethical risk?
A. Being asked to work weekends working out tenders for new contracts.
B. Being asked to work weekends, taking clients to night clubs making sure they have as much alcoholic drink as they want so that they will sign contracts.
C. Being asked to buy very small gifts for key clients.
D. Being asked to work weekends, playing golf with clients.
正解:B
質問 2:
Passwords are frequently used to control access to computer systems.
Which of the following characteristics should a password have in order to make it effective?
A. The strength of a password is increased by using upper and lower case and including numerals.
B. Passwords should contain 20 characters or more.
C. Passwords should be changed on a regular basis.
D. Passwords should be written down in a secret place.
E. Passwords should be short words or names that users will easily remember.
F. Passwords should never be shared.
正解:A,C,F
質問 3:
An electricity company owns and operates a nuclear power station located ten miles from a large city. A recent and very extensive engineering examination of the power station concludes with the estimate that the probability of a major nuclear disaster within the next 20 years is 0.2%.
Which of the following best explains the relevance of quantifying the risk in that way?
A. The calculation of a precise probability demonstrates that the engineers who conducted the inspection are experts in their field.
B. The probability is so low as to be ignored.
C. The directors will be able to argue that they were not negligent in the event of a major disaster within the 20 year period.
D. There is no acceptable level of risk for a major nuclear accident and so the probability has little information value in itself.
正解:D
質問 4:
A project has an NPV of £1,200,000. The present value of material costs which are included in the NPV calculation are £8,000,000.
What is the sensitivity of the project to changes in material costs?
Give your answer to the nearest whole percentage.
正解:
15%
質問 5:
Which of the following will increase the value of a call option?
A. An increase in the time to expiry.
B. A decrease in the market value of the share.
C. A decrease in the volatility of the share.
D. An increase in the strike price.
正解:A
質問 6:
The internal audit department should always give a report at the end of its audit. This report is intended to be useful and help the company going forward. The report should always include any recommendations for improvements. Which of the following statements are true and which are false?
正解:
浅*薫 -
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