题目内容
（请给出正确答案）
A、are implemented by and are the responsibility of the auditors.
B、consist of policies and procedures designed to provide reasonable assurance that the company achieves its objectives and goals.
C、guarantee that the company complies with all laws and regulations.
D、only apply to SEC companies.
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“Internal controls”相关的问题
B．can significantly reduce other substantive tests．
C．can write the engagement letter．
D．needs to perform additional tests of controls so that the assurance level can be increase
D．
A、to prevent fraudulent financial statements from being issued to the public.
B、to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
C、to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
D、to efficiently conduct the Audit of Financial Statements.
A、all public companies to issue reports on internal controls.
B、all public companies to define adequate internal controls.
C、the auditor of public companies to design effective internal controls.
D、the auditor of public companies to withdraw from an engagement if internal controls are weak.
A、A person who has temporary or permanent custody of an asset should account for that asset.
B、Employees who authorize transactions should not have custody of related assets.
C、Employees who open cash receipts should record the amounts in the subsidiary ledgers.
D、Employees who authorize transactions should have recording responsibility for these transactions.
A、The documents should be in paper format.
B、Documents should be designed for a single purpose to avoid confusion in their use.
C、Documents should be designed to be understandable only by those who use them.
D、Documents should be prenumbered consecutively to facilitate control over missing documents.
A、Application controls relate to various aspects of the IT function including software acquisition and the processing of transactions.
B、Application controls relate to various aspects of the IT function including physical security and the processing of transactions in various cycles.
C、Application controls relate to all aspects of the IT function.
D、Application controls relate to the processing of individual transactions.
A、verifying activities
B、monitoring activities
C、oversight activities
D、management activities
A、risk assessment policy
B、monitoring policy
C、control environment
D、system of control activities
A、the internal auditors can express an opinion on the fairness of the financial statements.
B、their work cannot be used by the external auditors per PCAOB Standard 5.
C、it can reduce external audit costs by providing direct assistance to the external auditors.
D、the internal auditors must be CPAs in order for the external auditors to rely on their work.
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