F1 (BT) – Chapter 11 MCQ’s (Control, security and audit) – ACCA

These are ACCA F1 (BT/FBT) Business and Technology MCQs for Chapter; Control, security and audit.

These MCQs are designed in a way that students could better understand the exam format and get used to practice online. This approach will reduce exam stress and enable students to prepare better.

We request the students, Not to solve the MCQs until they have finished the entire chapter “Control, security and audit”.

All the questions are compulsory, so do not skip any.


Course: ACCA
Fundamental Level: Knowledge, FIA
Subject: Business And Technology
Paper: F1 – BT
Chapter: Control, security and audit
Chapter Number: 11 of the Practice and Exam Kit; and 17 and 18 of the Study Text
Syllabus Area: C – Accounting and reporting systems, technology, compliance and controls
Questions Type: MCQs
Exam Section: Section A

Number of the Questions

These MCQs Test consist of 14 Questions that covers the Chapter; Control, security and audit of ACCA F1 (BT) Business and Technology Module.


These MCQs have a deadline. Students have to finish the Test within the given time period so Students can get used to finishing the Exam in time.

As in ACCA Exam, there are 1.8 minutes per mark. So each 2 marks question have 3.6 minutes to complete.

This Test includes some MCQs that worth 2 marks and some worth 1 Mark. We therefore giving an average time to complete the Test.

This Test has 14 questions, so Students have total 28 minutes to complete the Test.


Students can see their result at the end of the test. Further, the correct and wrong questions. Moreover, the explanation of wrong questions.

Types of Questions

MCQs: Choose one from the given options.
Multiple choice: Choose all those answers which seems to you correct/ or incorrect, as per the requirement of the question. Keep your eye on the wording “(select all those which are correct/ or incorrect)“.
Drop down: Select from the list provided.
Type numbers: Type your answer in numbers as per the requirement of the question.

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F1 - Chapter 11 - Part C Test - MCQs and MTQs

1 / 14

Which of the following would be classed as a contingency control in an information system?

2 / 14

Which of the following is NOT an internal check?

3 / 14

Which of the following statements about internal audit is true?

4 / 14

Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?

5 / 14

Some controls are provided automatically by the system and cannot be by-passed, ignored or overridden: for example, having to input a password to enter a computer system. These are classified as ............................... controls.

Which term correctly completes this statement?

6 / 14

Which type of audit is concerned with the monitoring of management's performance, concentrating on the outputs of the system and the efficiency of the organisation?

7 / 14

In the context of audit, what are 'substantive tests' designed to accomplish?

8 / 14

All of the following, except one, are inherent limitations of internal control systems. Which is the exception?

9 / 14

The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the 'O' stand for in this mnemonic?

10 / 14

Backing up computer files and storing copies of software in separate locations to the main system are examples of which type of controls?

11 / 14

Which of the following statements about external auditors is NOT correct?

12 / 14

Which of the following is NOT an aim of internal controls?

13 / 14

In the context of data security controls, ........................ are records showing who has accessed a computer system and what operations he or she has performed.

Which word or phrase correctly completes this definition?

14 / 14

The use of uninterruptible (protected) power supplies is a method of protecting data and IT systems from what sort of security threat?

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