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2020年USCPA模擬題35：Business
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The Carlton Corporation publishes an Employee Handbook that contains employee responsibilities for moral behavior including a code of conduct. Each year, employees must acknowledge their receipt of the handbook, their understanding of the code, and if they have any awareness of non-compliance within the company. The policies would indicate:
A. Sound integrity and ethical values are developed and understood and set the standard of conduct for financial reporting.
B. Human resources practices are designed and implemented to facilitate effective internal control over financial reporting.
C. Management's philosophy and operating style support achieving effective internal control over financial reporting.
D. Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.
【正確答案】A
【答案解析】
Explanation
Choice "A" is correct. The existence of a published code of ethics and a periodic acknowledgment that ethical values are understood is evidence of development of ethical values and ensuring that those values are understood and taken seriously.
Choice "B" is incorrect. Human resources standards generally relate to hiring practices and appropriate placement of individuals within the organization based on job descriptions, rather than the specifics of ethical behavior.
Choice "C" is incorrect. Management's operating style relates more to work ethic and commitment to effective financial reporting than the specifics of ethical behavior.
Choice "D" is incorrect. Appropriate delegation relates to the organization's assignment of duties rather than to the specifics of ethical behavior.
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