【每日一练】ACCA F8（June 2015）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.

 Which of the following is NOT an inherent limitation of internal control systems?
A Insufficient segregation of duties
B Possibility that employees may collude together fraudulently
C Possibility of human error in undertaking tasks

Answer：

A is incorrect as it is not an inherent limitation of an internal control system; rather it is an internal control deficiency. 

更多精彩：

【考试攻略】最全ACCA笔考攻略（超详细）

ACCA F1科目考试重点，必看！