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.(a)Stella is an external auditor who has observed some cash transactions that don't have any supporting documentation.Upon further investigation she discovered that these payments are made into bank accounts of the Finance Director's family.She discusses this with the audit manager and they jointly decide not to take any further action.

　　James is also an external auditor and has discovered a fraud at one of his clients and has decided he will make a report to his MLRO.At the same time he decides to inform the financial controller of the client about making the report.

　　(i)Which of the following offences has been committed by Stella?

　　A Tipping off

　　B Failure to report

　　C No offence has been committed

　　(ii)Which of the following offences has been committed by James?

　　A Tipping off

　　B Failure to report

　　C No offence has been committed

　　(b)Elyse is transferring amounts of money from business to business to disguise the fact that the money was originally the proceeds from criminal activity.

　　Laura is in the process of banking several small amounts of illegally obtained money with a variety of banks in order to avoid anti-money laundering requirements.

　　(i)Which of the following phases of money laundering is being undertaken by Elyse?

　　A Placement

　　B Layering

　　C Integration

　　(ii)Which of the following phases of money laundering is being undertaken by Laura?

　　A Placement

　　B Layering

　　C Integration

　　6.(a)Which of these is an example of an nternal check?

　　A Adherence to internal policies

　　B Completeness of the accounting records

　　C Safeguarding of assets

　　D Use of control totals

　　(b)Categorise each of these statements as relating to the work of either internal or external audit:

　　(i)Work relates to the financial statements,and the financial records that underlie them

　　(ii)Designed to add value and improve an organisation's operations

　　(iii)Enables an opinion to be expressed on the financial statements

　　(iv)Report is to those charged with governance

　　(v)Work relates to the operations of the organisation

　　(vi)Independent of the company and its management
　　答案：

　　5.(a)(i)B By not reporting suspicions of fraud,Stella is committing an offence.

　　(ii)A By informing the financial controller,James is tipping off the client and may prejudice the investigation.

　　(b)(i)B Layering involves the transfer of monies from business to business or place to place to conceal the original source.

　　(ii)A Placement is the initial disposal of the proceeds of criminal activity into apparently legitimate business activity or property.

　　6.(a)D Internal checks are checks on day to day transactions,where the work of one person is proved independently,or is complementary to the work of another.A control total is a total of any sort,used by comparing it with another total that ought to be the same.The other options in the question are features of the overall internal control system.

　　(b)(i)External audit

　　(ii)Internal audit

　　(iii)External audit

　　(iv)Internal audit

　　(vi)Internal audit

　　(vii)External audit