Acca paper F1 fia diploma in Accounting and Business Accountant in Business (AB/fab) exam kit

S E CTI ON 2
K APLA N PUBLISH ING 
99 
25
 
(a) 
BFG is a busy doctors’ surgery. It has a complex information technology system which 
it uses to record patient details. 
The information contained on BFG’s information system must be accurate. Any errors 
in patient details or records could lead to inaccurate medical support which could 
seriously compromise patient health and wellbeing. 
BFG has therefore decided to implement a number of controls over its patient 
records system, including the following: 
A 
All computer terminals are to be located in parts of the building that have code 
entry systems to limit unauthorised access. 
B 
Off-site backups are to be kept of all patient records 
C 
Automated checks that all patient records have been completed with all 
necessary data will be enforced 
D 
Unique identification numbers will be issued for all users, allowing each piece 
of data input to be traced to a relevant staff member 
E 
Training for all staff members in the correct use of the system will be put in 
place 
F 
Authorisation controls will be enacted so that employees can only input 
information on the system that they are entitled to input or amend 
G 
Password systems on all terminals will be created 
H 
Validity checks will be made on data entered, such as age and height of 
patients 
Required:
Identify which FOUR of the above statements are general controls by writing down 
FOUR letters from A-H. 
(0.5 marks each = 2 marks total) 
(b) 
BFG’s Office Manager has recently attended a lecture on the components of internal 
control, which include: 
A Control 
activities 
B Control 
environment 
C Risk 
assessment 
processes 
D 
Monitoring of controls 
The following are extracts from a report that BFG’s Office Manager has sent to her 
colleagues. The extracts contain gaps. 
‘For BFG, I have concerns about our _1_, as the senior managers take little notice of 
our control systems and don’t seem to see them as important.’