2016年美國CPA模擬試題：Business（06）

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來源: 正保會計網校編輯： 2016/01/19 11:05:28　字體：大小

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According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of the internal control integrated 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.

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