X. 1. In the design and implementation of effective accounting system, the conceptual system determines the following, except a. The nature of the information required b. The sources of information C. The sources of customers d. The accounting rules to be applied 3. Which of the following factors does not usually influence the design of accounting systems? a. Organisational strategy b. The culture of the organisation c. Information Technology d. The nature of external auditors 4. In disaster risk management, a complete set of recovery strategies should take into account the following considerations, except a. Escalation procedures b. Damage plan c. Plan for testing and maintaining the system d. Alternate processing arrangements 5. The design of a disaster recovery plan should include following major components, except: a. Assess the company's critical needs. b. List priorities for recovery. c. Establish strategies and procedures. d. Disaster detection plan 6. Which one of the following is not a systems selection tasks? 2