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2015年ACCA考试F8重点真题解析:Internal control

发表时间:2015-09-16 来源:
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ACCA考试F8真题:        
Question:Which of the following controls helps ensure that cash and cheques are not misappropriated?
 
A. Conducting spot checks on the cash balance maintained at the company's premises.
B. Ensuring that two persons are always present when the mail is opened.
C. Checking to ensure that the cash recorded as received is correctly posted to the nominal ledger.
D. Checking to ensure that the bank statement is in agreement with the paying-in records.
E. Sending regular statements to customers showing transactions and cash received during the period.
 
The correct answers are: Ensuring that two persons are always present when the mail is opened; Sending regular statements to customers showing transactions and cash received during the period; Conducting spot checks on the cash balance maintained at the company's premises.
 
Ensuring that two persons are always present when the mail is opened helps prevent the misappropriation of cash and cheques, although those persons may collude to misappropriate the cash and falsify the records. If statements to customers do not show the correct cash received, customers are likely to complain, and this helps ensure that cash is not misappropriated. Conducting spot checks on the cash balance maintained at the company's premises also helps ensure that cash is not misappropriated.
 
Checking to ensure that the bank statement is in agreement with the paying-in records only ensures that what is recorded as received is actually banked, cash may be misappropriated at an earlier stage. Checking to ensure that the cash recorded as received is correctly posted to the nominal ledger also ensures accuracy of posting, but once again, cash may be misappropriated at an earlier stage.

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