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11.1 Which of the following is not an aim of internal controls?
A To enable the organisation to respond appropriately to business, operational and financial risks
B To eliminate the possibility of impacts from poor judgement and human error
C To help ensure the quality of internal and external reporting
D To help ensure compliance with applicable laws and regulations
答案：B
11.2 Some controls are provided automatically by the system and cannot be by-passed, ignored or overridden: for example, having to input a password to enter a computer system. These are classified as ________ controls.
Which term correctly completes this statement?
A Detect
B Mandated
C Non-discretionary
D Administrative
答案：C
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
