首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
公务员
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
admin
2019-12-28
53
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。
Which one of the following is not the role of internal control?
选项
A、Protecting assets.
B、Improving the sense of responsibility of employees.
C、Preventing fraud.
D、Providing help for making decisions.
答案
B
解析
细节题。第一段第二句“Although interlnal control is an important factor in proteeting assets and preventing fraud,this is only a palt of its roles.”提到A、C两项。最后一句中“the system of interhal control provides assurance of the dependability of the accounting data used in making decisions”表示内部控制也在决策方面发挥作用。只有B项,提高员工责任感没有在文中体现出来。
转载请注明原文地址:https://kaotiyun.com/show/ybjY777K
本试题收录于:
银保监财会类题库国家公务员分类
0
银保监财会类
国家公务员
相关试题推荐
艺术追求是一种精神的________,其精神层面的美观自然会超越物质刺激感官所形成的愉悦。话虽这么说,但真要付诸现实,往往困难重重。正如雨果所说:“艺术的大道上荆棘丛生,这也是好事,常人________,只有意志坚强的人例外。”填入画横线部分最恰当的一项是
根据我国宪法的规定,下列说法错误的是:()
某县为了改善办学条件,计划集中采购一批投影仪和教室音响。已知购买2套教室音响比购买3台投影仪多4000元,购买4套教室音响和3台投影仪共需要71000元,则1套教室音响比1台投影仪贵:
比附定位即通过与竞争品牌的比较来确定自身市场地位的一种定位策略。其实质是一种借势定位或反应式定位。借竞争者之势,衬托自身的品牌形象。根据上述定义,下列不属于比附定位的是:
①世界主要成文法国家在20世纪或者更早就完成了民法典的制定,大陆法国家最具代表性的著名民法典《法国民法典》和《德国民法典》分别诞生于1804年和1900年②由于民法通则、合同法、物权法等民事基本法律的制定时间和时代背景不同,存在规范缺失、规范重复、概念混
2016年,我国邮政行业业务总量完成7397.2亿元,同比增长45.7%。全年邮政行业业务收入(不包括邮政储蓄银行直接营业收入)完成5379.2亿元,同比增长33.2%。快递业务实现快速增长,全年快递服务企业业务量完成312.8亿件,同比增长51
2016年,我国邮政行业业务总量完成7397.2亿元,同比增长45.7%。全年邮政行业业务收入(不包括邮政储蓄银行直接营业收入)完成5379.2亿元,同比增长33.2%。快递业务实现快速增长,全年快递服务企业业务量完成312.8亿件,同比增长51
甲、乙两个人同时从一楼爬楼梯,已知每层的楼梯数目相同。当甲刚好爬到第三层的时候,乙刚好爬到第二层,照此计算,当甲刚好爬到第九层的时候,乙爬到第()层。
有价无市是指价格高,但交易的不多。一般指行情很高,但销售形势并不好。有市无价是指市场上交易频繁,但价格不高。一般指供应量大导致价格上不去。根据上述定义,以下说法正确的是:
根据下列资料,回答问题。2016年,我国邮政行业业务总量完成7397.2亿元,同比增长45.7%。全年邮政行业业务收入(不包括邮政储蓄银行直接营业收入)完成5379.2亿元,同比增长33.2%。快递业务实现快速增长,全年快递服务企业业务
随机试题
Trainingforamarathonrequirescarefulpreparationandsteady,gradualincreasesinthelengthoftheruns.【R1】________,buyt
[*]
急性白血病引起贫血的主要原因是
犬阴道增生脱出多发生在()
喘证的病位主要在()。
甲是某新华书店的经理,了解到某英语教材十分畅销,于是擅自以该新华书店的名义在某印刷厂印制了他人享有专有出版权的该教材25万套,非法经营额达到350余万元,非法所得100余万元,全部据为已有。对甲的行为:
红光公司2010年11月以来的现金日记账和银行存款日记账是用圆珠笔书写的,未按顺序连续登记,有跳行、隔页现象。 要求:根据资料,回答1~3题:会计职业道德中“提高技能”的基本要求是()。
A、 B、 C、 D、 C
直方图非常形象地显示了许多关于照片的重要信息,了解直方图并进行一些练习,可以逐步达到通过看直方图理解、判断照片存在的问题,通过适当的调整把存在缺陷的照片修整成为合格的照片,使之能够通畅、高质量地打印、冲洗或印刷。(语料来源:《大众摄影》,2008.04)
A.understoodB.lengthC.optimismD.bridalE.happenedF.evenG.idea
最新回复
(
0
)