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2020年USCPA商業環境Business模擬題
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The Committee on Sponsoring Organizations prepared the Internal Control Integrated Framework:
A. To help businesses assess internal control.
B. To respond to the internal control assessment requirements of the Sarbanes-Oxley Act of 2002.
C. As part of the Congressional task force known as the Treadway Commission.
D. To compliment the overarching concepts of the enterprise risk management framework.
【正確答案】A
【答案解析】
Explanation
Choice "A" is correct. In 1992, the Committee on Sponsoring Organizations (COSO) issued Internal Control – Integrated Framework (the Framework) to assist organizations in developing comprehensive assessments of internal control effectiveness. The Framework is widely regarded as an appropriate and comprehensive basis to document the assessment of internal controls over financial reporting.
Choice "B" is incorrect. The Framework was developed in 1992, ten years before the Sarbanes-Oxley Act of 2002.
Choice "C" is incorrect. The Treadway Commission was a private initiative and was not part of a congressional task force.
Choice "D" is incorrect. Although the internal control framework does complement the enterprise risk management framework, the internal control literature was prepared in 1992 while the enterprise risk management literature was developed in 2004. The internal control framework could not have been developed to complement the enterprise risk management framework.
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