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1、Chapter8—SarbanesOxley,InternalControl,&CashF407Chapter8—SarbanesOxley,InternalControl,&CashMULTIPLECHOICE1.Whichoneofthefollowingbelowisnotanelementofinternalcontrol?a.riskassessmentb.monitoringc.informationandcommunicationd.behavioranalysisANS:DDIF:EasyOBJ:08-02NAT:AACSBAnalytic
2、AICPABB-Ind
3、ustry2.Whichoneofthefollowingbelowisnotafactorthatinfluencesabusiness'scontrolenvironment?a.management'sphilosophyandoperatingstyleb.organizationalstructurec.proofsandsecuritymeasurersd.personnelpoliciesANS:CDIF:EasyOBJ:08-02NAT:AACSBAnalytic
4、AICPABB-Industry3.Whenafirmusesinternalauditors,it
5、isadheringtowhichoneofthefollowinginternalcontrolelements?a.riskassessmentb.Monitoringc.proofsandsecuritymeasuresd.separatingresponsibilitiesforrelatedoperationsANS:BDIF:EasyOBJ:08-02NAT:AACSBAnalytic
6、AICPABB-Industry4.Theobjectivesofinternalcontrolaretoa.controltheinternalorganizationoftheac
7、countingdepartmentpersonnelandequipmentb.providereasonableassurancethatoperationsaremanagedtoachievegoals,financialreportsareaccurate,andlawsandregulationsarecompliedwithc.preventfraud,andpromotethesocialinterestofthecompanyd.providecontrolover"internal-useonly"reportsandemployeeinternalcondu
8、ctANS:BDIF:EasyOBJ:08-02NAT:AACSBAnalytic
9、AICPABB-Industry5.Whichoneofthefollowingbelowreflectsaweakinternalcontrolsystem?a.allemployeesarewellsupervisedb.asingleemployeeisresponsibleforcomparingareceivingreporttoaninvoicec.allemployeesmusttaketheirvacationsd.asingleemployeeisresponsibleforco
10、llectingandrecordingofcashANS:DDIF:EasyOBJ:08-02NAT:AACSBAnalytic
11、AICPABB-IndustryChapter8—SarbanesOxley,InternalControl,&CashF4076.Internalcontroldoesnotconsistofpoliciesandproceduresthata.protectassetsfrommisuseb.aidmanagementindirectingoperationstowardachievingbusinessgoalsc.guaranteetheco
12、mpanywillnotgobankruptd.ensurethatbusinessinformationisaccurateANS:CDIF:EasyOBJ:08-02NAT:AACSBAnalytic
13、AICPABB-Industry7.Afirm'sinternalcontrolenvironmentisnotinfluencedbya.management'soperatingstyleb.organizationalstructurec.personnelpolicie
