在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
12.9 In a limited company, or plc, it is the ultimate responsibility of the ........................................ to take reasonable steps to prevent and detect fraud.
Which word or phrase correctly completes this statement?
A The board of directors
B The external auditor
C The audit committee
答案：A
12.10 Which of the following is not a key risk area for computer fraud?
A Hackers
B Lack of managerial understanding
C Inability to secure access to data
D Integration of data systems
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。
