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11.3 The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the 'O' stand for in this mnemonic?
A Operations
B Organisation
C Oversight
答案：B
11.4 Which of the following is not an internal check?
A Separation of duties for authorising, custody and recording
B Pre-lists, post-lists and control totals
C Bank reconciliations
D Systems for authorising transactions within specified spending limits
答案：D
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。
