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

S E CTI ON 6
K APLA N PUBLISH ING 
195
28 C 
Tax evasion is illegal. Tax avoidance is used to describe schemes that frustrate the 
intentions of Parliament, while tax mitigation describes schemes that do not frustrate the 
intentions of Parliament.
29 A 
Orchestration is not a conflict management strategy – the other three are. 
30 C 
Overstating overtime is fraudulent as it is a subtle form of theft of funds from an 
organisation as an individual would be claiming pay for hours not worked. This would also 
clearly be unethical. 
31 A 
Education is a way of providing skills that will generally benefit a person in their general life. 
Training and development are both more focused on providing skills that will be needed for 
existing and future roles within the organisation. 
32 A 
The other component of internal control is ‘control activities’. 
33 B 
In the wheel all communication goes through one central person. In the ‘Y’ a message 
works up a chain until it reaches an individual who is contact with more than one person. In 
the all channel, communication flows freely between members. In the circle, a message 
passes from one person to another. 
34 A 
The appraiser told Gerry where he was going wrong but did not give any assistance or 
guidance to help Gerry improve his future performance. The ‘tell and listen’ approach 
encourages input from the individual. The problem solving approach is where the appraiser 
and appraisee work together to identify problems and jointly find solutions. The 360 degree 
approach uses feedback from managers, subordinates and peers to review an individual’s 
performance.
35 A 
By definition. 
36 B 
Una sees her relationship with her team as a simple transaction – she offers benefits in 
return for their obedience and compliance. 
 
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