최신 CIMA Certificate BA3 무료샘플문제:
1. Which THREE of the following internal controls are procedures to help detect errors?
A) Spot checks
B) Comparison of records with external evidence
C) Segregation of duties
D) Authorization procedures
E) Reconciliations
F) Safeguarding assets
2. An internal audit is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization Which of the following appoints the internal auditor?
A) Finance director
B) Shareholders
C) The Board
D) Internal audit manger
3. GH operates an imprest system for petty cash, maintaining a float of $250 The following petty cash book extract is available for a week in March 20X6:
How much does GH need to transfer from the bank account at the end of this week In order to maintain the imprest system?
A) The difference between the float and total spend of $65
B) The total of the float and total spend of $435
C) The total spend of $185
D) The float total of $250.
4. The main aim of financial accounting is to:
A) Maintain ledger accounts for every asset and liability
B) Ensure that double-entry records are maintained
C) Record every financial transaction in the books of account
D) Provide financial information to satisfy the needs of users of accounts
5. A purchase of fixed assets was debited to the purchases account.
This resulted in:
A) An understatement of profit and an overstatement of fixed assets
B) An understatement of profit and an understatement of fixed assets
C) An overstatement of profit and an understatement of fixed assets
D) An overstatement of profit and an overstatement of fixed assets
질문과 대답:
| 질문 # 1 정답: A,B,E | 질문 # 2 정답: D | 질문 # 3 정답: C | 질문 # 4 정답: D | 질문 # 5 정답: B |
927 개 고객 리뷰
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