CIMA BA4 · Chapter 3 · Question 4 of 10
An accountant is asked to evaluate the effectiveness of a costing system that she designed and implemented last year. Which threat arises?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Self-review threat
Explanation
A self-review threat arises when a member must re-evaluate a previous judgement or work they performed, because they are unlikely to identify their own errors objectively. Here she is reviewing her own system design. Other threats may also be present, but self-review is the most direct.
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