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

This is ACCA F1 (BT/FBT) Business and Technology multiple-choice questions (MCQs).

These multiple-choice questions (MCQs) are designed to help ACCA F1 students to better understand the exam format. We aim to instill in students the habit of practicing online for their CBE exams. By doing so, students can reduce exam stress and prepare more effectively.

Please note:

  • Students should not attempt these MCQs until they have finished the entire chapter.
  • All questions are compulsory, so please do not skip any.

We hope that these MCQs will be a valuable resource for students preparing for the ACCA F1 (BT/FBT) exam.


Course: ACCA
Fundamental Level: Knowledge, FIA
Subject: Business And Technology
Paper: F1 – BT/FBT
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

There are 14 Questions in this Online F1 MCQ Test that cover Chapter 11, Control, security and audit of ACCA F1 (BT/FBT) Business and Technology Module.


These MCQs are not time-bound. Take your time and solve them without stress. Pay proper attention and focus. Do not rush or hesitate.


Students will get their F1 CBE MCQs Test results after they finish the entire test. They will also be able to see the correct and incorrect answers, as well as explanations for the incorrect questions.

Types of Questions

MCQs: Choose one from the given options.
Multiple choice: Choose all answers that seem correct or incorrect, as per the requirement of the question. Keep your eye on the wording “(select all those which are correct/ or incorrect)”.
Dropdown: 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

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?

2 / 14

Which of the following is NOT an internal check?

3 / 14

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

4 / 14

Which of the following statements about internal audit is true?

5 / 14

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

6 / 14

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

7 / 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?

8 / 14

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

9 / 14

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

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

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

12 / 14

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

13 / 14

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

14 / 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?

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