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【F1题库】ACCA F1第三十二章模拟练习题(11)
2020-02-26 11:29:18 来源: 中公财经 浏览量:

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32.21 Which of the following would be considered a potentially sensitive or negative element of an effective equal opportunities policy?

A Flexible working and career break programmes

B Monitoring numbers and performance of ethnic minority staff

C Diverse job interview panels

D Counselling and disciplinary policies on discrimination

答案:B

32.22 Which of the following checks would the external audit function be responsible for?

A Separation of duties for independent proving of work

B Arithmetic checks on the accuracy of data recording and calculation

C Creating and preserving records that confirm accounting entries

D Considering whether directors act on internal audit information

答案:D

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