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ACCA考试真题:会计师与企业F1样卷43-45题
来源:恒企网校 2021-04-01 眼睛 646浏览

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. Substantivetests

C. Probity audit

D. Internal check (2 marks)

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