Which of the following is not one of the policies and procedures that make up an internal control system?
A. Guarantee a return to investors.
B. Promote efficient operations.
C. Urge adherence to company policies.
D. Protect assets.
Ensure reliable
查看答案
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.
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.
微信支付 
支付宝支付