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
 
196 
KA P LA N P UBL I SH IN G 
37 C 
A task culture tends to exist in organisations whose members work in teams with a focus on 
results rather than processes.
A role culture suits bureaucratic organisations. A power culture is often seen in small 
entrepreneurial organisations where the owner-manager has all the power and control. A 
person culture exists in professional partnerships. 
38 B 
Substantive tests ‘substantiate’ the figures in the accounts. They are used to discover 
whether figures are correct or complete, not why they are incorrect or incomplete. Option 
C is the aim of compliance testing. Option D has nothing to do with a financial audit.
39 D 
Sexual harassment is unwanted conduct of a sexual nature.
Victimisation is when a person is penalised because they are involved in a claim of 
discrimination against an employer.
Direct discrimination is when a person or group of people are clearly discriminated against 
e.g. a job advert stating women cannot apply for a job. Indirect discrimination is when a 
person or group would find it more difficult to meet criteria set by an organisation e.g. a job 
advert requesting individuals over 6 feet tall suggests women cannot apply. 
40 C 
These are all typical roles of a supervisor. 
41 A 
Typically such an unethical activity needs to be reported to whoever is responsible for 
dealing with ethical problems within the company. If K is unable to get a satisfactory 
resolution from them, she could discuss the matter with the ACCA. Resignation is normally 
the final resort. 
42 B 
A contract to undertake an illegal action cannot be legally binding. In this case, it would not 
be legal to forbid an employee to report fraud. 
43 B 
A skimming scheme occurs when a fraudster diverts small amounts from a large number of 
transactions. As such, it could occur anywhere within the organisation. 
44 C 
By definition. Hollow organisations outsource non-core functions, while virtual 
organisations outsource almost all functions – whether core or not. 
 
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