今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　7.All of the following,with one exception,are potential impacts on a business of removal of significant funds or assets.Which is the exception?

　　A Fall in returns to shareholders

　　B Reduction in profits

　　C Increase in working capital

　　D Reputational damage

　　8.Which of the following internal controls might be least effective in preventing fraud,if staff are in collusion with customers?

　　A Physical security

　　B Requiring signatures to confirm receipt of goods or services

　　C Sequential numbering of transaction documents

　　D Authorisation policies
　　答案：

　　7.C

　　Rationale:There is a reduction in working capital,which makes it more difficult for the company to operate effectively,potentially resulting in corporate collapse.The other effects should be obvious(remember,we are talking about removal of funds or assets and not overstatement of profits and/or net assets).Reputational damage refers to loss of shareholder and market confidence in the organisation's management when the fraud emerges.

　　8.B

　　Rationale:This should be clear from the context,because of the collusion with customers(if you remembered what collusion was).Physical security refers to keeping assets under lock and key:not to be dismissed as a fraud prevention measure!Sequential numbering works because it is easy to spot if documents are missing.Authorisation policies increase checks and accountabilities.