Internal control systems are:
A. Developed by the Securities and Exchange Commission for public companies.
B. Developed by the Small Business Administration for non-public companies.
C. Required only if a company plans to engage in interstate commerce.
Developed by the Internal Revenue Service for all U.S. companies.
E. Required by Sarbanes-Oxley (SOX) to be documented and certified if the company's stock is traded on an exchange (a public company).
查看答案
Two clerks sharing the same cash register is a violation of which internal control principle?
A. Maintain adequate records.
B. Establish responsibilities.
C. Apply technological controls.
D. Bond key employees.
E. Insure assets.
Which internal control principle prescribes the use of pre-numbered printed checks?
A. Technological controls.
B. Divide responsibility for related transactions.
C. Establish responsibilities.
D. Perform regular and independent reviews.
E. Maintain adequate records.
A company's internal control system:
A. Eliminates the need for audits.
B. Eliminates the need for managers' certification of controls.
C. Monitors company and employee performance.
D. Eliminates the company's risk of loss.
Eliminates human
Internal control policies and procedures have limitations not including
A. Establishing responsibilities.
B. Human error.
Collusion.
D. Cost-benefit principle.
E. Human fraud.
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