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  3. Many people think of internal control as a means of safeguarding cash and preventing fraud．Although internal control is an impor

Many people think of internal control as a means of safeguarding cash and preventing fraud．Although internal control is an impor

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问题 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 svstem 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 eontrol 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 reliabilitv 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，theaccounting 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．
    请回答下列问题。
____________are not the means of communication included in the system of internal controls．
选项 A、Organization charts
B、Manuals of accounting policies and procedures
C、Financial forecasts
D、Accounting rules
答案D
解析 细节题。定位第二段第三句“Among the means of communication included in thesystem of internal control are organization charts．manuals of accounting policies and procedures，flow charts，financialforecasts．purchase orders，receiving repots，invoices，and other documents．”，这句话交代了内部控制包括的沟通方式，其中A、B、C三项在句子里都有体现。
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