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Control activity

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Control activity

  • This topic has 4 replies, 3 voices, and was last updated 9 years ago by Mike.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • November 2, 2015 at 7:29 am #280009
    mansoor
    Participant
    • Topics: 424
    • Replies: 542
    • ☆☆☆☆

    the financial accountant signs the bank recon prepared by his assistant.

    of the control activities, which is applicable?

    a. segregation of duties
    b. authorization
    c. information processing
    d. physical control

    November 2, 2015 at 7:55 am #280015
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    To me it could be (a) or (b), but I would go for (a) because authorisation is usually used as a step needed before a transaction is allowed to proceed.

    November 2, 2015 at 8:13 am #280022
    mansoor
    Participant
    • Topics: 424
    • Replies: 542
    • ☆☆☆☆

    the answer given is b.

    and i do agree with u that authorization does not seem to fit into this and i also chose segregation of duties.

    this is a question from becker

    November 2, 2015 at 8:26 am #280026
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    Don’t worry too much about it. There are always seom MCQs that can be debated. At least we didn’t go for c or d!

    November 27, 2015 at 1:15 pm #285690
    Mike
    Participant
    • Topics: 11
    • Replies: 16
    • ☆

    Lol, I think the keyword in the question was “accountant SIGNS”, so ‘b’ would be a more appropriate answer.

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