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

P AP E R F 1 ( F A B ) :
AC COU N TAN T IN B US INES S
 
180 
KA P LA N P UBL I SH IN G 
30 
Overstating overtime worked is: 
(1) unethical 
(2) fraudulent. 
Which of these two options is/are incorrect? 
A (1) 
only 
B (2) 
only 
C Both 
D Neither 
(2 marks)
31 
Kim has recently been asked by her manager if she wishes to attend a series of classes 
covering basic mathematics and computer skills. Kim does not use these skills in her current 
role and is unlikely to need them in any future role she may take on within the organisation. 
What are these classes an example of? 
A Education 
B Development 
C Training
 
(1 mark)
32 Which of the following are key components of an organisation’s internal control 
environment? 
(i) 
The control environment 
(ii) Risk 
assessment 
processes 
(iii) 
Monitoring of controls 
(iv) Information 
systems 
(v) Expert 
systems 
(vi) Automation 
of 
systems 
A 
(i), (ii), (iii) and (iv) only 
B 
(i), (ii), (iii) and (vi) only 
C 
(i), (ii), (iii), (v) and (vi) only 
D 
(i), (ii), (iii), (iv) and (vi) only 
(2 marks)
33 
Charlie is the leader of a team which tends to communicate via e-mail. Team members send 
all messages to Charlie who checks the content of the messages and then forwards them on 
to the other team members if he feels they need to be made aware of any of the 
information. 
 
Which communication pattern is Charlie using in his team? 
A The 
‘Y’ 
B The 
wheel 
C All 
channel 
D The 
circle 
(2 marks)
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