资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions a

题目
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

Which one of the following is not the role of internal control？

A.Preventing fraud.
B.Providing help for making decisions.
C.Improving the sense of responsibility of employees.
D.Protecting assets.
相似考题

1.Standard "Shewhart" control charts assume that the distribution of sample means is:A . uniformB . normalC . discreteD . symmetricalE . B and D only

2.For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.()此题为判断题(对，错)。

3.3 Susan Paullaos was recently appointed as a non-executive member of the internal audit committee of Gluck andGoodman, a public listed company producing complex engineering products. Barney Chester, the executive financedirector who chairs the committee, has always viewed the purpose of internal audit as primarily financial in natureand as long as financial controls are seen to be fully in place, he is less concerned with other aspects of internalcontrol. When Susan asked about operational controls in the production facility Barney said that these were not theconcern of the internal audit committee. This, he said, was because as long as the accounting systems and financialcontrols were fully functional, all other systems may be assumed to be working correctly.Susan, however, was concerned with the operational and quality controls in the production facility. She spoke toproduction director Aaron Hardanger, and asked if he would be prepared to produce regular reports for the internalaudit committee on levels of specification compliance and other control issues. Mr Hardanger said that the internalaudit committee had always trusted him because his reputation as a manager was very good. He said that he hadnever been asked to provide compliance evidence to the internal audit committee and saw no reason as to why heshould start doing so now.At board level, the non-executive chairman, George Allejandra, said that he only instituted the internal audit committeein the first place in order to be seen to be in compliance with the stock market’s requirement that Gluck and Goodmanshould have one. He believed that internal audit committees didn’t add materially to the company. They were, hebelieved, one of those ‘outrageous demands’ that regulatory authorities made without considering the consequencesin smaller companies nor the individual needs of different companies. He also complained about the need to have aninternal auditor. He said that Gluck and Goodman used to have a full time internal auditor but when he left a yearago, he wasn’t replaced. The audit committee didn’t feel it needed an internal auditor because Barney Chester believedthat only financial control information was important and he could get that information from his managementaccountant.Susan asked Mr Allejandra if he recognised that the company was exposing itself to increased market risks by failingto have an effective audit committee. Mr Allejandra said he didn’t know what a market risk was.Required:(a) Internal control and audit are considered to be important parts of sound corporate governance.(i) Describe FIVE general objectives of internal control. (5 marks)

4.4 Standard "Shewhart" control charts assume that the distribution of sample means is:A. uniform.B. normalC. discreteD. symmetricalE. B and D only

更多“资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only”相关问题

  • 第1题：

    (b) Criticise the internal control and internal audit arrangements at Gluck and Goodman as described in the case

    scenario. (10 marks)


    正确答案：
    (b) Criticisms
    The audit committee is chaired by an executive director. One of the most important roles of an audit committee is to review
    and monitor internal controls. An executive director is not an independent person and so having Mr Chester as chairman
    undermines the purpose of the committee as far as its role in governance is concerned.
    Mr Chester, the audit committee chairman, considers only financial controls to be important and undermines the purpose of
    the committee as far as its role in governance is concerned. There is no recognition of other risks and there is a belief that
    management accounting can provide all necessary information. This viewpoint fails to recognise the importance of other
    control mechanisms such as technical and operational controls.
    Mr Hardanger’s performance was trusted without supporting evidence because of his reputation as a good manager. An audit
    committee must be blind to reputation and treat all parts of the business equally. All functions can be subject to monitor and
    review without ‘fear or favour’ and the complexity of the production facility makes it an obvious subject of frequent attention.
    The audit committee does not enjoy the full support of the non-executive chairman, Mr Allejandra. On the contrary in fact,
    he is sceptical about its value. In most situations, the audit committee reports to the chairman and so it is very important
    that the chairman protects the audit committee from criticism from executive colleagues, which is unlikely given the situation
    at Gluck and Goodman.
    There is no internal auditor to report to the committee and hence no flow of information upon which to make control decisions.
    Internal auditors are the operational ‘arms’ of an audit committee and without them, the audit committee will have little or no
    relevant data upon which to monitor and review control systems in the company.
    The ineffectiveness of the internal audit could increase the cost of the external audit. If external auditors view internal controls
    as weak they would be likely to require increased attention to audit trails, etc. that would, in turn, increase cost.

  • 第2题：

    听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.

    W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

    Q: What are the important elements of a bank's internal control system?

    (15)

    A．Accounting basis.

    B．Cash basis accounting.

    C．Accounting control.

    D．The chart of accounts of a bank.


    正确答案：C
    解析：对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。

  • 第3题：

    A commercial bank shall establish and improve its system of internal control according to law.

    A．Right

    B．Wrong

    C．Doesn't say


    正确答案：A
    解析：整个第一段和第二段第一句A commercial bank shah...its systems of examining and checking deposits, loans settlements and bad and doubtful accounts.这些都是内部控制的具体内容。

  • 第4题：

    For _______the power is supplied by main switchboard directly not through sub-board

    A.saving network cost

    B.improving the reliability of supplying power to important load

    C.preventing sequence reversing

    D.increasing the power Factor of important load


    正确答案：B

  • 第5题：

    ICMP协议是下面哪一个协议的缩写().

    A.Internal Control Mail Protocol

    B.Intranet Control Message Protocol

    C.Internet Connection Message Protocol

    D.Internet Control Message Protocol


    参考答案：D

  • 第6题：

    资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
    The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
    Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
    Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

    Which of the following is an example of internal accounting controls?（ ）.

    A.person is required to keep the custody of asset as well as accounting records.
    B.person is required to order merchandise and supplies and to receive them as well.
    C.person is required to handle cash and another one to maintain accounting records.
    D.traveling salesperson is required to present reports showing the number of calls made on customers.

    答案：C
    解析：
    本题考查细节理解。
    【关键词】an example of internal accounting controls
    【主题句】第4自然段An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. 举例来说，要求管理现金的人不能同时管理会计记录。更大范围来说，会计职能与资产监管必须分开。最后，负责采购与供应的和负责接受并签字支付的不能是同一人。
    【解析】题干意为“下列哪一项是会计控制的例子？” 选项A意为“保管资产和管理会计记录应是同一人”；选项B意为“订购商品和用品与接收它们的应是同一人”；选项C意为“一个人处理现金，而另一个维护会计记录”；选项D意为“旅行销售员需要每天提交拨打客户电话数量”。根据主题句可知，选项A、B与原文不符，选项D是行政控制的例子，故选项C符合题意。

  • 第7题：

    资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
    The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
    Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
    Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

    An airline pilot having regular medical examinations is an example of（ ）.

    A.internal accounting controls
    B.internal financial controls
    C.administrative controls
    D.external controls

    答案：C
    解析：
    本题考查细节理解。
    【关键词】An airline pilot having regular medical examinations; an example of
    【主题句】第3自然段For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. 举例来说，行政控制可能是要求旅行销售员每天提交拨打客户电话数量；另一个例子是要求飞机驾驶员定期体检。
    【解析】题干意为“飞机驾驶员定期体检是________的例子”。选项A意为“内部会计控制”；选项B意为“内部财务控制”；选项C意为“管理控制”；选项D意为“外部控制”。根据主题句可知，飞行员要定期进行体检是举例说明行政控制的，故选项C符合题意。

  • 第8题：

    室内质量控制(internal quality control，IQC)


    正确答案: 由实验室工作人员采取一定的方法和步骤，连续评价本实验室工作的可靠性程度，旨在监测和控制本室常规工作的精密度，提高本室常规工作中批内、批间样本检验的一致性。并确定当批的测定结果是否可靠，可否发出检验报告。

  • 第9题：

    What is the interface connecting the routing engine to the packet forwarding engine called？（）

    • A、Loopback 0
    • B、management
    • C、internal（fxp1）
    • D、control interface

    正确答案:C

  • 第10题：

    单选题
    Which of the following is NOT mentioned as a quality of email?
    A

    It is a convenient communication tool.

    B

    It allows conversations at different times.

    C

    It is as easy to email a message to many people as to only one.

    D

    It helps control social activities.


    正确答案： D
    解析：
    关于电子邮件的性质，录音中提到“Email enables people to maintain more relationships easily because it is convenient as a communication tool...”，(电子邮件使人们易于维持更多的关系因为作为交流工具它很方便…)，所以A项正确；The nature of email is such that people could carry on conversations at different times and at their leisure(电子邮件的本质是人们可以在不同的时间和在空闲时间进行谈话)，所以B项也正确；it is almost as easy to email a message to many people as it is to email to only one(给许多人发电子邮件几乎和只给一个人发电子邮件一样简单)，C项也正确；只有D项的没有在文中被提及。

  • 第11题：

    名词解释题
    室内质量控制(internal quality control，IQC)

    正确答案： 由实验室工作人员采取一定的方法和步骤，连续评价本实验室工作的可靠性程度，旨在监测和控制本室常规工作的精密度，提高本室常规工作中批内、批间样本检验的一致性。并确定当批的测定结果是否可靠，可否发出检验报告。
    解析： 暂无解析

  • 第12题：

    单选题
    Cocks and valves control or interrupt flow, and have internal passages arranged so that they can be restricted or closed: in cocks, by rotating the plug, and in valves, by lowering, raising or rotating a disc in relation to a seating surfaceAccording to the above sentence, which of the following statements is not true?（）
    A

    Flows of fluids can be restricted by both cocks and valves

    B

    There are seats in the internal passages of valves

    C

    A disc of valve only moves up and down

    D

    We can infer that there is a bore in cock ping


    正确答案： A
    解析： 暂无解析

  • 第13题：

    —Some friends say when they get the article, ______________. —That happens. So close quality control is needed to avoid e－shoppers' fraud.

    A it's quite different from what they saw on the website advertisement ;

    B it's quite same to what they saw on the website advertisement ;

    C it's easy to lose personal information


    参考答案：A

  • 第14题：

    There were so many people that police found it very hard to bring the situation( )control.

    A.At

    B.under

    C.with

    D.on


    参考答案：B

  • 第15题：

    The author believes the real cause for the increase of divorces today is that______.

    A)people have too many sources of entertainment

    B) people have less internal restraints

    C) people no longer enjoy family life as they did before

    D)people do not want to be confined by marital ties


    正确答案：B
    答案：B
    [试题分析]细节判断题。
    [详细解答]在文章第一、二段，作者探讨了离婚增多的原因。他认为，社会的纵容、放任(permissiveness)使人们产生了不切实际的幻想，人们不愿做出婚姻需要夫妻双方所做出的牺牲，只想放纵自己。婚姻需要夫妻双方做出牺牲，需要他们在某些方面的自我约束(self—discipline)，而不能靠冲动行事。可见，作者认为离婚的主要原因是人们缺乏内在的自制(internal restraints)。

  • 第16题：

    What is the interface connecting the routing engine to the packet forwarding engine called?()

    A.Loopback 0

    B.management

    C.internal（fxp1）

    D.control interface


    参考答案：C

  • 第17题：

    资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
    The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
    Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
    Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

    The results of managerial decisions must be reported back to managements so that （ ）can be evaluated?

    A.The means of communication
    B.The level of performance in all divisions of the company
    C.The effectiveness of company policies
    D.The financial reports

    答案：C
    解析：
    本题考查细节理解。
    【关键词】The results of managerial decisions must be reported back to managements
    【主题句】第2自然段The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. 政策的结果-----管理层决定的执行结果-----必须被反馈给管理层，这样公司政策的合理性才能被评估。
    【解析】题干意为“管理层决定的执行结果必须被反馈的原因是________”。选项A意为“交流的手段”；选项B意为“公司各部门的业绩水平”；选项C意为“公司政策的有效性”；选项D意为“财务报告”。根据主题句可知，管理层决定的执行结果必须被反馈后，公司政策的合理性才能被评估。故选项C符合题意。

  • 第18题：

    资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
    The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
    Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
    Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

    （ ）are not the means of communication included in the system of internal controls.

    A.Financial forecasts
    B.According rules
    C.Manuals of accounting policies and procedures
    D.Organization charts

    答案：B
    解析：
    本题考查细节理解。
    应改为：
    【关键词】not the means of communication; included in the system of internal controls
    【主题句】第2自然段Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. 内部控制系统的交流方式包括企业组织图、会计政策及程序说明、流程图、财务预测、采购订单、验收单、发票和其他文件。
    【解析】题干意为“________不是内部控制系统的交流方式？” 选项A意为“财务预测”；选项B意为“相应规则”；选项C意为“会计政策和程序手册”；选项D意为“组织结构图”。根据主题句可知，选项A、C、D均被提及，故选项B符合题意。

  • 第19题：

    1992年发布的卡德伯利报告是（）

    • A、Report of Committee on the Financial Aspects of Corporate Governance
    • B、Enhancing Corporate Governance for Banking Organizations
    • C、Internal Control： Guidance for Directors on the Combined Code，Turnbull Report
    • D、Control Objectives for Information and Related Technology

    正确答案:A

  • 第20题：

    ICMP协议是下面哪一个协议的缩写（）.

    • A、Internal Control Mail Protocol
    • B、Intranet Control Message Protocol
    • C、Internet Connection Message Protocol
    • D、Internet Control Message Protocol

    正确答案:D

  • 第21题：

    单选题
    The paragraph before this passage most probably deals with ______.
    A

    minor diseases other than colds

    B

    the recommended treatment of colds

    C

    a factor that affects susceptibility to colds

    D

    methods of preventing colds among elderly people


    正确答案： A
    解析：
    推断题。本文第一段第一句指出“易感染感冒的另一个重要因素是年龄”，从Another critical factor，可推断本文上一段很可能谈的也是“易感染感冒的重要因素”，故选C。

  • 第22题：

    多选题
    Which two considerations must you take into account when deploying a Junos Pulse Access Control Service cluster?（）
    A

    State synchronization occurs only through the internal network interface card (NIC)

    B

    Latency of the WAN must be less than 300 ms.

    C

    Authenticating endpoints must be on the same LAN segment.

    D

    Cluster members must use the same hardware platfor


    正确答案： C,A
    解析： 暂无解析

  • 第23题：

    多选题
    On a Cisco Unified Computing System （UCS）， which two statements regarding Ethanalyzer are true？（）
    A

    Interface inbound-low handles Rx and Tx of low-priority control packet

    B

    Interface inbound-lo handles Rx and Tx of high-priority control packet

    C

    Interface inbound-low maps to internal interface eth3

    D

    Interface inbound-low maps to internal interface eth4


    正确答案： A,B
    解析： 暂无解析

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