A properly designed internal control system:
A. Requires the use of non-computerized systems.
B. Lowers the company's risk of loss.
C. Eliminates the need for an audit.
D. Insures profitable operations.
E. Is not necessary if the company uses a computerized system.
查看答案
The use of internal controls provides a guarantee against losses due to operating activities.
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).
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.
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