新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
U.S.CPA練習(xí)題精選：BEC 46
According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of the internal controlintegrated framework addresses an entity's timely reporting of identified internal control deficiencies?
a. Control environment.
b. Monitoring.
c. Information and communication.
d. Control activities.
答案：B
Explanation
Choice "b" is correct. The monitoring component of the integrated framework includes the principle that deficiencies should be investigated in ongoing and separate evaluations and that deficiencies should be reported.
Choice "a" is incorrect. The control environment component includes the tone at the top and the listing of reporting deficiencies.
Choice "d" is incorrect. The control activities component relates to control policies and procedures but does not include reporting deficiencies.
Choice "c" is incorrect. The information and communication component includes gathering and communicating financial and internal control information, but does not specifically address reporting deficiencies.
【我要糾錯(cuò)】 責(zé)任編輯：素su
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)