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
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
举一反三
- analytical procedures are most likely to detect A: unusual transactions B: weaknesses of a material nature in internal control C: noncompliance with prescribed control activities D: improper separation of accounting and other financial duties
- Which of the following is NOT an inherent limitation of internal control systems A: Insufficient segregation of duties B: Possibility that employees may collude together fraudulently C: Possibility of human error in undertaking tasks
- Which of the following lists the stages of the perceptual process in the correct order?
- Which of the following is NOT a document used to control a bank account?（ ）。 A: Deposit ticket B: Check C: Receipt D: Signature card
- Which TWO of the following are reasons for producing a trial balance? A: To check if certain errors have been made when recording transactions B: To provide a convenient basis for drafting the financial statements C: To ensure that all transactions have been recorded D: To check that all transactions have been accurately recorded