all of the following are internal control procedures except
A: Sarbanes-Oxley reforms
B: assignment of responsibilities
C: internal and external audits
D: adequate records
A: Sarbanes-Oxley reforms
B: assignment of responsibilities
C: internal and external audits
D: adequate records
举一反三
- All of the following are characteristics of a well functioning securities market EXCEPT:（） A: Internal information efficiency which can lead to variable transaction costs. B: It would provide liquidity (marketability, price continuity, and depth). C: It would provide internal and external efficiency.
- Translate the following sentence into English.“在大公司里，为确保公司的财务记录的准确性，会计师也履行内部审计业务。” A: In larger firms, accountants also perform internal audits, to ensure that the financial records of the company are accurate. B: In larger firms, accounting also perform internal audits, to ensure that the financial records of the company are accurate. C: In larger firms, accountants also perform audits, to ensure that the financial records of the company are accurate. D: None of the above.
- 41. _____ should develop, implement and maintain a safety mangement system which includes procedures for internal audits and mangement reviews.
- Which of the following is true about Chinese kung fu? A: The internal and external principles are separable. B: There must be a balanced combination of the internal and external principles.
- Which of the following procedures is less likely to be included near completion of an audit? A: performing analytical procedures B: obtaining an understanding of internal control C: confirmation of receivables D: observation of inventory