You’re on a roll
Create a free account to save your ACCA progress, track your accuracy by topic, and pick up right where you left off.
Free Questions › ACCA › Business and Technology
Free ACCA Business and Technology Practice Questions & Answers
300 exam-style Business and Technology questions. Pick your answer, hit Check answer, and see the worked solution — free to start, no signup.
100% free · No login to startQuestion 211
Which of the following best describes the concept of a professional development plan?
Select an option first.
Correct answer: B — A structured plan identifying skills gaps and actions to develop an individual's competence
Explanation: A professional development plan identifies where an individual currently is, where they want to be, and what actions (training, experience, study) are needed to close the gap. It is a personal learning roadmap.
Question 212
Networking in a professional context refers to:
Select an option first.
Correct answer: B — Building and maintaining professional relationships that can support career development and business goals
Explanation: Professional networking involves cultivating relationships with colleagues, clients, industry peers, and mentors. These connections provide access to information, opportunities, referrals, and support throughout a career.
Question 213
Which of the following is the most appropriate communication method when a quick factual answer is needed from a colleague in the same office?
Select an option first.
Correct answer: B — A brief verbal conversation or instant message
Explanation: For quick factual exchanges, informal verbal or instant messaging is most efficient. Formal reports, meetings, and letters are appropriate for more complex, formal, or documented communications.
Question 214
Which of the following best describes the concept of resilience in a professional context?
Select an option first.
Correct answer: B — The ability to adapt positively and recover effectively from challenges, setbacks, and adversity
Explanation: Resilience is the capacity to bounce back from difficulties, learn from setbacks, and maintain performance under pressure. It is not about avoiding stress but about responding constructively to it.
Question 215
The purpose of feedback in the communication process is to:
Select an option first.
Correct answer: B — Enable the sender to confirm the message has been received and correctly understood
Explanation: Feedback closes the communication loop — it tells the sender whether the message was received, understood, and how it was interpreted. Without feedback, the sender cannot know if communication was effective.
Get the full ACCA question bank — free
Drop your email and we'll send you fresh ACCA practice questions, fully worked solutions and exam-deadline reminders. No spam — unsubscribe in one click.
Want to save your score and take a full mock exam? Create a free account →
Question 216
Which of the following best illustrates a conflict of interest in a professional setting?
Select an option first.
Correct answer: B — An accountant auditing a company in which they own shares
Explanation: A conflict of interest arises when a professional personal interests could improperly influence their professional judgment. An auditor owning shares in the client company is a classic example, as their financial interest could bias their assessment.
Question 217
Which of the following best describes the concept of self-management in a professional context?
Select an option first.
Correct answer: B — Regulating your own behaviour, emotions, and time to perform effectively and meet commitments
Explanation: Self-management involves taking responsibility for your own actions, managing emotions and time effectively, following through on commitments, and continuously developing. It is a key professional competency.
Question 218
Which of the following would be the most appropriate communication channel for sharing a confidential performance improvement plan with an employee?
Select an option first.
Correct answer: B — A private face-to-face meeting supported by written documentation
Explanation: Confidential and sensitive matters require private, two-way channels where the employee can ask questions, receive clear explanation, and feel respected. Group or public channels are inappropriate.
Question 219
Which of the following is a sign of poor time management?
Select an option first.
Correct answer: B — Regularly missing deadlines and spending time on low-priority tasks
Explanation: Poor time management manifests as missed deadlines, reactive behaviour, and spending disproportionate time on low-value activities. Effective time managers plan, prioritise, delegate, and break complex tasks down.
Question 220
Which of the following best describes downward communication in an organisation?
Select an option first.
Correct answer: B — Management communicating policies, targets, and instructions to employees
Explanation: Downward communication flows from higher management levels to subordinates — conveying strategy, policies, instructions, and feedback. Upward communication flows the other way. Lateral communication is between peers.
Question 221
A professional who responds to a challenging situation with composure and considered judgment, rather than reacting emotionally, is demonstrating:
Select an option first.
Correct answer: B — Self-regulation, a component of emotional intelligence
Explanation: Self-regulation (managing one's own emotional responses) is one of Goleman's five components of emotional intelligence. It enables professionals to remain effective under pressure and make better decisions.
Question 222
Noise in the communication process refers to:
Select an option first.
Correct answer: B — Any interference that distorts or disrupts the message between sender and receiver
Explanation: In communication theory, noise is any factor — physical, psychological, or semantic — that distorts the message. This includes actual sound, language barriers, emotional states, cultural differences, and distractions.
Question 223
Which of the following best describes the purpose of a professional code of conduct?
Select an option first.
Correct answer: B — To define the standards of behaviour and ethical obligations expected of members of a profession
Explanation: A professional code of conduct sets out the ethical principles and behavioural standards members must uphold — integrity, objectivity, confidentiality, and professional competence. It protects the public and the profession's reputation.
Question 224
Which of the following is most likely to improve the effectiveness of a written business report?
Select an option first.
Correct answer: B — Structuring the report clearly with a summary, logical sections, and conclusions tailored to the reader
Explanation: Effective business reports are clearly structured, appropriately detailed, reader-focused, and concise. Using appropriate technical language, not excessive jargon, and matching content to the audience are key.
Question 225
Which of the following is a principle of good corporate governance?
Select an option first.
Correct answer: B — Accountability, transparency, fairness, and responsibility
Explanation: Good corporate governance principles include accountability, transparency, fairness, and responsibility. Concentrating power and eliminating oversight are contrary to good governance.
Question 226
The role of the board of directors in corporate governance is to:
Select an option first.
Correct answer: B — Provide strategic leadership and oversight of management on behalf of shareholders
Explanation: The board provides strategic direction and oversight, holding management accountable to shareholders and other stakeholders. Day-to-day operations are management's responsibility.
Question 227
A remuneration committee in a listed company is responsible for:
Select an option first.
Correct answer: B — Setting the pay and incentives for executive directors
Explanation: The remuneration committee sets executive director pay and incentives independently, reducing conflicts of interest. The audit committee handles financial reporting and audit relationships.
Question 228
Regulatory compliance in business means:
Select an option first.
Correct answer: A — Following industry regulations and legal requirements that apply to the organisation
Explanation: Regulatory compliance involves adhering to applicable laws, regulations, and standards. It is separate from profit maximisation, performance management, or competitive strategy.
Question 229
Which of the following is a responsibility of a company's shareholders?
Select an option first.
Correct answer: B — Appointing and removing directors and approving major decisions at general meetings
Explanation: Shareholders exercise governance rights at general meetings — appointing and removing directors, approving dividends, and ratifying major decisions. Day-to-day management and financial statement preparation are separate responsibilities.
Question 230
Health and safety legislation in the workplace primarily aims to:
Select an option first.
Correct answer: B — Protect the health, safety, and welfare of workers and others affected by business activities
Explanation: Health and safety law protects workers and others from harm at work. It does not aim to maximise productivity or reduce employment costs, and risk cannot be fully eliminated.
Question 231
Data protection law such as GDPR requires organisations to:
Select an option first.
Correct answer: B — Process personal data lawfully, fairly, and only for specified, legitimate purposes
Explanation: GDPR requires lawful, fair, transparent processing for specified purposes, with data not held longer than necessary. Collecting excessive data, free sharing, and indefinite storage all breach data protection principles.
Question 232
Employment law in most jurisdictions requires employers to:
Select an option first.
Correct answer: B — Provide a written employment contract, pay at least minimum wage, and comply with working time regulations
Explanation: Employment law protects workers by requiring contracts, minimum wages, working time limits, and proper dismissal procedures. Unrestricted dismissal, unlimited hours, and below-minimum wages are typically unlawful.
Question 233
Risk management in business involves:
Select an option first.
Correct answer: B — Identifying, assessing, and responding to risks to achieve organisational objectives
Explanation: Risk management is a systematic process of identifying, assessing, and responding to risks (avoiding, reducing, transferring, or accepting). Total elimination is not possible; avoiding all opportunities would prevent growth.
Question 234
A risk register is:
Select an option first.
Correct answer: B — A document recording identified risks, their likelihood, impact, and management actions
Explanation: A risk register catalogues identified risks with their probability, potential impact, and planned responses. It is an internal management tool, not a legal filing or asset list.
Question 235
Which of the following is an example of transferring a business risk?
Select an option first.
Correct answer: B — Purchasing insurance against a specific risk
Explanation: Risk transfer passes the financial consequence of a risk to a third party such as an insurer. Controls reduce (mitigate) risk. Accepting risk is risk retention. Stopping the activity is risk avoidance.
Question 236
Internal control systems are designed to provide:
Select an option first.
Correct answer: B — Reasonable assurance that organisational objectives are achieved and risks managed
Explanation: Internal controls provide reasonable (not absolute) assurance. They are designed to manage, not eliminate, risk. External audit remains a separate requirement for many organisations.
Question 237
Which of the following is an example of a detective control?
Select an option first.
Correct answer: C — Reviewing bank reconciliations to identify discrepancies
Explanation: Detective controls identify errors or fraud after they occur — e.g. reconciliations, variance reports, audit reviews. Dual authorisation and access restrictions are preventive controls.
Question 238
Whistleblowing in an organisational context refers to:
Select an option first.
Correct answer: B — An employee reporting illegal, unethical, or improper conduct within an organisation
Explanation: Whistleblowing involves an employee disclosing wrongdoing — illegal acts, safety breaches, fraud, ethical violations — to an appropriate authority. Many countries provide legal protection for whistleblowers.
Question 239
The COSO framework for internal control identifies which five key components?
Select an option first.
Correct answer: B — Control environment, risk assessment, control activities, information and communication, and monitoring
Explanation: The COSO framework identifies five internal control components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities.
Question 240
Operational risk in an organisation refers to:
Select an option first.
Correct answer: B — The risk of loss resulting from inadequate or failed internal processes, systems, people, or external events
Explanation: Operational risk covers losses from internal process failures, system breakdowns, human error, or external events. Market risk relates to price changes. Credit risk relates to default. Investment risk relates to asset value loss.
More free ACCA topics
Management Accounting401
Financial Accounting400
Corporate and Business Law400
Performance Management400
Financial Reporting400
Financial Management400
Strategic Business Reporting400
Advanced Financial Management400
Advanced Performance Management400
Advanced Taxation400
Taxation300
Audit and Assurance300
Strategic Business Leader300
Advanced Audit and Assurance296
Ten questions in
- The ones you miss are saved as a drill you can repeat
- Your place is kept, on this device and any other
- A streak, if that is the thing that gets you back tomorrow
Every question on this page stays free and open either way.