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】

　　3.(a)The external auditor should design audit procedures to have a reasonable expectation of detecting fraud.Everything else is the responsibility of the directors.

　　Which two of the following are advantages of computerised accounting systems over manual systems?

　　A The risk of errors is eradicated

　　B Processing is faster

　　C Corrections can be made quicker

　　D Information is less accessible

　　(b)A

　　is a program that deals with a particular part of the accounting system.

　　Which word fills in the blank above?

　　A Spreadsheet

　　B Database

　　C Module

　　(c)Is the following statement about databases true or false?A database does not need updating once it has been set up.

　　4.(a)Which two of the following are examples of physical access controls?

　　A Door locks

　　B Automatic system back ups

　　C Intruder alarms

　　D Authorisation of purchases

　　E Physical inspection of inventory

　　(b)Check digits,control totals and limit checks are examples of which type of control?

　　A Output control

　　B Processing control

　　C Input control

　　(c)controls help an organisation recover in the event of a disaster.

　　Which word fills in the blank above?

　　A Integrity

　　B Contingency

　　C Security
　　答案：

　　3.(a)B,C Information is more accessible in a computerised system and the risk of errors is reduced rather than eradicated.

　　(b)C This is the definition of a module.

　　(c)False A database should be evolve both in the short term and also the long term.

　　4.(a)A,C These controls are designed to restrict physical access.

　　(b)C These are all examples of input controls.

　　(c)B Contingency controls help an organisation recover in the event of a disaster.