Professional Documents
Culture Documents
Imports will be less expensive Domestic inflation will decrease Domestic industries will benefit Exports will become more competitive
2. Segregation of duties is likely to lead to discrimination in the workplace is an approach to job investigation is not easy to accomplish in a matrix organisation is important in internal control design
3. Which management theorist is associated with the term shamrock organisation? Bennis Mayo OBrian Handy
4. A companys office has suffered a fire that destroyed the file server. Data can probably be recovered provided the company had previously implemented a policy of: using a database enforcing physical access control to the file server using a fire wall file back-up
5. An employee is about to be sent on a course on how to interview potential new employees. It is expected that the emloyee will need this skill in about a year. This course would be described as Development Interview Education Training
6. Which of the following departments would be expected to have most responsibility for managing a companys long term borrowing needs? Remuneration department Audit committee Treasury department
7. Honey and Mumford identified four learning styles. These are Activists, reflectors, abstractors, experimenters Activists, reflectors, theorists, pragmatists Shapers, reflectors, theorists, monitors Activists, investigators, theorists, pragmatists
8. IFAC stands for International Federation of Auditors and Controllers Internal Financial Auditors and Controllers International Federation of Accountants Internal Fraud and Control
9. Which writer is associated with how international perspectives can affect corporate culture?
10. It is the function of a remuneration committee to Determine when and how new share capital should be issued Propose salaries and other rewards for directors Oversee the process of appointments to the board Oversee the payment of wages and salaries
11. The collection of information relating to all customers can be described as: A receivables file A character A customer attribute A customer record
12. A person resident in the UK has been given a poor credit reference because of incorrect data held on the manual system of a UK credit reference agency.
Has the person any legal redress under the Data Protection Act 1998? No Yes
14. A UK company has upgraded its computer system and despite many training opportunities an employee cannot operate the new system. That employee Can be dismissed through redundancy Must be given an equivalent job which he or she can carry out Can be dismissed through non-capability Cannot be lawfully dismissed because it was the companys decision to upgrade
15. On the Blake and Mouton grid, a person who is at position 9,0 has adopted what style of management? Results orientated Team Impoverished Country club
16. Action-centred leadership implies a manager giving attention to: Psychologically close/distant positioning The best fit of manager, subordinate, task and environment Individuals needs, group/team needs and task needs. Setting objectives which motivate and direct staff
Which one of the following would relate to middle managers? Operating core Technostructure Support staff Middle line
19. Which of the following could include key players ? The matrix The operating core The stakeholders The shareholders
20. Which of the following is not an expected result caused by improving the system of internal control? Better management information Less reliable information Lower audit fee Better safeguarding of assets
The manual system by which data is authorized for input, amendment and deletion. A piece of software that manages and provides access to data
22. Which type of business organisation has its liability to creditors limited None of the above Partnerships Limited companies Sole trader
23. Which of the following is not a fundamental principle of the ACCAs Code of Ethics and Conduct? Professional competence and due care Professional behaviour Integrity Materiality
24. Which of the following is not one of Porters 5 Forces? Threat of substitutes Buyer pressure Economic threat Rivalry
25. Structural unemployment refers to unemployment caused by large changes which damage whole industrial sectors temporary unemployment as people move jobs industrial unrest leading to businesses moving to other countries
unemployment caused by economic recession 26. Managers and directors are said to have a fiduciary duty towards the company they work for. This means that they Must act in the utmost good faith towards the company May not own shares in the company Must take no risks with the companys assets
27. A job advert asking for people under a certain weight runs the risk of: Direct victimisation Indirect victimisation Indirect sex discrimination Direct sex discrimination
28. Which of the following in unlikely to be a barrier to communication? Status differences Terminology Empathy Emotion
The way in which the performance of employees is monitored and controlled The conditions in which a companys IT system is kept Managements attitude to internal controls and their importance to an entity The companys monitoring and ethical response towards environmental damage it might cause
30. The IT manager can advise, but not insist, that all users of the company system run anti-virus software and do not download any files from the internet.
What relationship does the IT manager have with other departments? Staff Functional Line Lateral
31. Which approach to economics focuses on the supply of money and interest rates? Socialist policy Monetary policy Insurance policy Fiscal policy
32. What type of system can be defined as A file, or set of related files, which many users can access and use without constraining the file contents A masterfile A database system A real-time system A back-up file
33. Which of the following is likely to be a feature of taller, narrower organizations? Slower vertical communication Less supervision Lower management costs A wider span of control
34. Which of the following is not part of the classical 4 Ps marketing mix? Product Place Promotion Partition
35. With regard to diversity of employment, which one of the following features is normally regarded as untrue? The best people to employ are likely to have characteristics and grounds as similar as possible to existing employees. A larger pool of candidates is available for each job Employees from different grounds bring their own unique set of skills In many countries, diversity is required by the law
36. Which of the following is associated with the Hawthorn Experiments? Fayol Fiedler Drucker Mayo
37. Which of the following statements about counselling is true? Your counsellor will teach you how to do your job Counsellors will give advice and recommend courses of action A counsellor will normally employ a a non-directive approach A counsellor will provide feedback for employees appraisal interview
38. Which of the following have to comply with the Financial Reporting Standards Neither financial nor management accounts. Financial accounts only Both financial and management accounts Management accounts only
39. Which of the following is correct? Decision support system can be used for unstructured decisions Management information systems can be used for unstructured decisions only Expert systems can be used to make both structured and unstructured decisions Management information systems can be used to make both structured and unstructured decisions
40. Which of the following would be most useful in the credit control function? An aged payables list A trial balance Aged receivables report A customer profitability report
41. A manager who is very keen to establish and implement the best way for staff to accomplish their tasks is adopting what approach to management
42. Which writer is associated with terms such as loose, tight, contingent ? Adair
43. Which one of the following statements is true? Extrinsic rewards show good correlation with higher order needs and Herzbergs hygiene factors Intrinsic rewards show good correlation with lower order needs and Herzbergs hygiene factors Intrinsic rewards show good correlation with higher order needs and Herzbergs motivational factors Extrinsic rewards show good correlation with lower order needs and Herzbergs motivational factors
44. The person who looks after a department has no great charm or expertise, yet manages to do a reasonable job.
What type of power is this person exercising? Knowledge Rational/legal Charismatic Coercive
45. If assumptions within a spreadsheet are changed and the results monitored, what sort of investigations have been carried out? Goal seeking What for? What-if? Why not?
46. A increase in interest rates is liable to decrease cost push inflation have no effect on inflation increase inflation on imports reduce demand pull inflation
47. It is the responsibility of external auditors to produce an audit report which is addressed to: government and shareholders shareholders employees, management and shareholders stakeholders
48. Which writer is associated with the hierarchy of needs? Vroom Herzberg Maslow McGregor
49. Which motivational theory makes use of the term hygiene? Herzbergs two-factor theory Theory X Expectancy theory Maslows theory of the hierarchy of needs
50. John is a manager who is good at setting out his required tasks on a to-do list. He is also prepared to switch his telephone to Divert and to close his office door to indicate that interruptions are
unwelcome. However, he frequently has to work late at night to finish off his less important and urgent tasks. He has a relatively high turnover of staff
Johns time-management appears to suffer from poor: Focus Paperwork management Delegation Prioritisation