今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　5.All of the following,with one exception,are internal factors which might increase the risk profile of a business.Which is the exception?

　　A Increased competition

　　B Corporate restructuring

　　C Upgraded management information system

　　D New personnel

　　6.Which of the following would most clearly present a personnel risk of fraud?

　　A Segregation of duties

　　B High staff morale

　　C Staff not taking their full holiday entitlements

　　D Consultative management style
　　答案：

　　5.A

　　Rationale:Increased competition is a risk factor(because it may put pressure on managers to manipulate results)but it is an external factor.The others are internal factors which increase risk because they disrupt supervision and control(options B and C)or introduce unknown factors(option D).Pitfalls:Look carefully at question stems for qualifier key words such as'internal'and'external'.

　　6.C

　　Rationale:This may seem like normal behaviour in a'workaholic'office culture,but failure to take full holiday entitlement may signal an employee trying to prevent a temporary replacement from uncovering a fraud.The other options are factors in reducing risk:lack of segregation enables fraud to go undetected;low staff morale is often a motive for fraud(in retaliation against the firm);and an autocratic management style may prevent questioning.Pitfalls:Ensure that you know what'segregation of duties'means:otherwise,it might look like a risk factor(because it sounds like allowing people to work independently and unsupervised,say).