【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Which of the following is a DISADVANTAGE of recording accounting and control systems using internal control questionnaires?
A They may contain a large number of irrelevant controls
B It can be difficult to identify missing controls
C They are time consuming to complete 

Answer：

A

Internal control questionnaires can sometimes contain a large number of irrelevant controls; hence this is a disadvantage. B relates
to disadvantages of using narrative notes and C is incorrect as questionnaires are quick to prepare.

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