2020年ACCAF1考试选择题：有关组织整体有效性的相关考题
来源：长理培训发布时间：2020-03-12 00:00:08
【Qestions】
43 The sales team of GFE Co has been together for some time. The members have got to know one another quite well, but
they are still encountering difficulties in reaching consensus on decisions. Several team members have not yet got to the
stage at which they fully trust others, and they are reluctant to be totally open and honest about how they feel.
According to Tuckman's theory which stage of development has the team reached?
A. Norming
B. Performing
C. Storming
D. Forming (2 marks)
44 Which of the following statements about ethics is true?
(1)Ethics are a set of moral principles to guide behaviour
(2)If an action conforms with the law then it is ethical
A. Neither statement
B. Statement 1 only
C. Statement 2 only
D. Both statements 1 and 2 (2 marks)
45 Which of the following assesses the overall effectiveness of internal controls in an organisation?
A. Systems audit
B. Substantive tests
C. Probity audit
D. Internal check (2 marks)
【Answers】
43 Norming The group is going through a period of settling down which according to Tuckman's theory is the norming
stage.
44 Statement 1 only Statement 1 can be used as a definition of ethics: ethics are a set of moral principles to guide
behaviour. Statement 2 is not true. A course of action may not be illegal, but it may still be unethical for example, where
some finance companies sell high interest consumer loans to vulnerable people who then struggle to repay the loans and the
interest. Clearly companies and individuals have to comply with legal standards and regulations, but the notion of ethical
behaviour denotes moral principles and social responsibility as well as legal compliance.
45 Systems audit A systems audit is designed to assess the overall effectiveness of the organisation's internal controls.
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