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12.7 All of the following, with one exception, are potential impacts on a business of removal of significant funds or assets. Which is the exception?
A Fall in returns to shareholders
B Reduction in profits
C Increase in working capital
D Reputational damage
答案:C
12.8 Which of the following internal controls might be least effective in preventing fraud, if staff are in collusion with customers?
A Physical security
B Requiring signatures to confirm receipt of goods or services
C Sequential numbering of transaction documents
D Authorisation policies
答案:B
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