चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1221. Ongoing evaluations of controls by the internal audit function, and reporting of deficiencies to management, relate most directly to which component of internal control?

      कControl activities खMonitoring of controls गControl environment घInformation system
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1222. Periodic comparison of perpetual inventory records with physical counts by staff independent of the storekeeper is mainly designed to:

      कValue inventory at the lower of cost and NRV खAuthorise purchase orders गCalculate the gross profit ratio घDetect discrepancies such as losses or recording errors in inventory
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1223. Having the human resources department, independent of the payroll department, authorise new employees and changes in pay rates mainly prevents:

      कErrors in sales invoicing खLate payment to suppliers गFictitious employees or unauthorised pay rates being included in the payroll घMisclassification of capital expenditure
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1224. Requiring a credit check and approval of the customer's credit limit before accepting a sales order mainly reduces the risk of:

      कIrrecoverable receivables (overstated receivables valuation) खUnderstatement of purchases गIncorrect depreciation घUnrecorded liabilities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1225. In a computer environment, good segregation of duties requires that systems programmers:

      कAlso act as computer operators running live data खShould not have access to live production data and operations गApprove all user transactions घPrepare the financial statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1226. An input control that checks whether a customer code entered actually exists in the customer master file is a:

      कRange check खValidity (existence) check गReasonableness check घSequence check
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1227. A batch control in which the number of documents in a batch is counted before and after processing is called a:

      कHash total खCheck digit गFinancial total घRecord (document) count
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1228. A computerised check that identifies gaps or duplicates in a series of pre-numbered documents, such as sales invoices, is a:

      कSequence check खLimit check गHash total घFormat (field) check
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1229. Taking regular back-up copies of data and storing them off-site is mainly a control to:

      कPrevent unauthorised changes to programs खDetect duplicate invoices गEnable data to be recovered and processing to continue after loss or disaster घEnsure segregation of duties
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1230. The Institute of Internal Auditors describes internal auditing as:

      कA statutory examination of financial statements by an external firm खAn independent, objective assurance and consulting activity designed to add value and improve an organisation's operations गA function of the finance department responsible for recording transactions घAn investigation carried out only when fraud is detected
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।