ACCA Applied Knowledge (BT, MA, FA) · Business and Technology (BT)

Internal control and technology

11 practice questions, each with the answer and an explanation.

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Random questions from this topic, one at a time. You see the answer and the explanation straight after each one.

All 11 questions

  1. A company ensures that the person who authorises purchase orders is not the person who receives the goods or approves payment. Which internal control principle is this?
  2. Which of the following is a detective control rather than a preventive control?
  3. Which of the following is the best example of an authorisation control in the purchasing process?
  4. A company uses a cloud accounting system. What is a main advantage of this over locally installed software?
  5. Which of the following best describes blockchain technology?
  6. Which of the following is an example of robotic process automation (RPA) in an accounting department?
  7. Which risk is most directly addressed by installing a firewall and requiring multi-factor authentication?
  8. A company applies analytics to a very large, fast-changing and varied set of data from sales systems, social media and sensors. Which term describes data with these characteristics?
  9. A firm uses artificial intelligence to scan thousands of transactions and flag those with unusual patterns for review by accountants. What is the main benefit?
  10. In terms of data protection under the UK GDPR, which is one of the principles for processing personal data?
  11. A company's finance function uses a spreadsheet instead of a purpose-built system for its financial reporting. Which risk is most significant?

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