Which one of the following is not an aim of internal controls?
A. To enable the organization to respond appropriately to business, operational and financial risks
B. To eliminate the possibility of impacts from poor judgement and human error
C. To help ensure the quality of internal and external reporting
D. To help ensure compliance with applicable laws and regulations
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Which of the following statements about external auditors is not correct?
A. External auditors are appointed by the shareholders of a company
B. The primary responsibility of external auditors is to investigate financial irregularities and report them to shareholders
C. External auditors may rely on the work of internal auditors, if they first assess its worth
D. External auditors are concerned with the financial records and statements of the organization
Who should sign the minutes of a board meeting to confirm they are a true and accurate record of meeting?
Any two members
B. Secretary
ChairmanDChief executive
Which of the following is a non-discretionary control?
A. StafF must be checked against national criminal records priorto employment
B. Orders must be signed by a manager before processing
C. Access to a database is password protected
D. authorisation of purchase orders
Some controls are provided automatically by the system and cannot be by-passed, ignored or overridden: for example, having to input a password to enter a computer system. These are classified as controls.Which term correctly completes the statement?
A. Detect
B. Mandated
C. Non-discretionary
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