28 Dec Describing current processes
21.
Which of the following is not a Stewardship and Reporting role of the Accounting/Finance Function in Business?
A.
Human Resource management
B.
Regulatory compliance
C.
Tax returns
D.
Statutory reporting
22.
Which of the following is not a Business Management Support role of the Accounting/Finance Function in Business?
A.
Management information
B.
Planning, budgeting and forecasting
C.
Financial consolidation, reporting and analysis
D.
Investment appraisal
23.
Which of the following is not an Accounting/Finance Operations role of the Accounting/Finance Function in Business?
A.
Financial close – completing period end accounts
B.
Stakeholder assurance
C.
People management
D.
Financial consolidation, reporting and analysis
24.
Which of the following is not part of the business analysis process?
A.
Ascertaining information about current and future business processes.
B.
Using business process modeling tools.
C.
Using IT to make finance and accounting processes more efficient and effective.
D.
Documenting current and future business processes.
25.
Which of the following best describes a business model?
A.
A simple, abstract representation of a business process or processes.
B.
A sequence of business activities.
C.
An evaluation of potential business process improvements.
D.
None of the above.
26.
Process documentation does not include which of the following?
A.
Process models
B.
Business rules
C.
User manuals
D.
External audit workpapers
27.
Which of the following is not a purpose of documentation?
A.
Training
B.
Determining staffing
C.
Describing current processes
D.
Establishing accountability
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