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265 
 
1
The internal control system comprises which two of the following. 
A Control 
accounting 
B Control 
environment 
C Control 
procedures 
D Control 
audit 
2
Match the control and control type. 
(a) 
Checking of delivery notes against invoices 
(b) 
Back up of computer input 
(c) Bank 
reconciliation 
(i)
Prevent 
(ii)
Detect 
(iii) Correct 
3
A ........................................ control is required by law and imposed by external authorities. 
4
An operational audit is also known as: (tick all that apply). 
A system audit 
An efficiency audit 
A management audit 
A value for money audit 
5
Internal auditors are not required to consider fraud. 
True 
False 
6
A record showing who has accessed a computer system is called: 
A 
A fraud trail 
B 
An audit trail 
C 
A computer trail 
D 
A password trail 
7
Pharming is a form of cyber-attack that directs the victim's computer to a bogus website by encouraging 
them to click on a specific link contained in online advertising 
True 
False 
8
Which of the following is an impact of automation on the role of accountants? 
A 
There is an increased need to verify business transactions 
B 
Their time is freed up so they can focus on value-adding activities 
C 
They no longer need to verify the ownership of assets 
D 
They can trust the valuation of assets within the accounting system 
 
 
 
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