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4
List five examples of internal controls (not computer related). 
5
What are the main factors that might prevent controls operating properly?
6
What are the main personnel controls that can be used to limit the risk of fraud? 
QUICK QUIZ 
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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
290
 
1
True. Depreciation does not have any actual cash flow which means it is easy to tamper with. 
2
True, true. Computers tend to increase exposure to fraud because they are frequently the vehicles 
through which fraudulent activities are carried out. 
3
C 
The directors are responsible for taking steps to prevent and detect fraud. 
4
Examples include physical controls, segregation of duties, authorisation policies, using words rather than 
numbers and enforcing holiday policy. 
5

Lack of emphasis on compliance 

Lack of understanding of why controls are required 

Staff 
problems 

Changes in senior personnel 

Excessive emphasis on the authority of line management
6

Rigorous recruitment procedures including interviews and references 

Appraisals 

Procedures to deal with grievances
 
Now try ... 
Attempt the questions below from the 
Practice Question Bank 
Q49 
Q50 
Q51 
Q52 
Q53 
Q54 
Q55 
ANSWERS TO QUICK QUIZ 
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291 
Leading and managing individuals
and teams