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ACCA考试 F1第三十一章试题练习（3）
备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面考必过就给大家分享一些，ACCA考试F1第三十一章试题，备考的小伙伴赶紧来练练手吧。
1. There are three pre-requisites for fraud: motivation, opportunity and dishonesty. Match each of these with the most immediate control strategy from the following list. Control strategies
1 Recruitment reference checking
2 Disciplinary codes
3 Internal checks and controls
(i) Motivation
(ii) Opportunity
(iii) Dishonesty
A 1(i), 2(ii), 3(iii)
B 1(iii), 2(i), 3(ii)
C 1(ii), 2(iii), 3(i)
D 1(iii), 2(ii), 3(i)
答案：B
2. In which one of the following areas does a database system have significant advantages?
A Data security
B Data privacy
C Development cost
D Data management
答案：D
3. The ____. Studies is the name given to experimental social research initiated by Elton Mayo, which identified the influence exercised by social needs and informal groups in the workplace, and gave rise to the human relations school of management. Which word correctly completes the sentence?
A Hofstede
B Hawthorne
C Ashridge
D Mintzberg
答案：B
4. In strategic planning, what is the purpose of environmental scanning?
A To monitor PEST factors
B To appraise SWOT factors
C To monitor competitive forces
答案：A
5. What is the main focus of International Accounting Standards (IASs)?
A Financial control
B Accountancy training
C Financial reporting
D Corporate governance
答案：C
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