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Question 1 · Section A · Syllabus F1, F2, F3, F42 marks

Professional ethics

Last year Nils, an accountant at Fairley Co, designed the company's new controls over purchase invoices. He has now moved to the internal audit team and has been asked to assess whether those controls are working.

Which threat to the fundamental principles does this create? (2 marks)

Tick one

The whole syllabus, A to F

  1. The business organisation and its external environment
  2. Organisational structure, culture, governance and sustainability
  3. Business functions, regulation and technology
  4. Leadership and management
  5. Personal effectiveness and communication in business
  6. Professional ethics

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