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2021银行校园招聘每日一练1.8(二)
Many people think of internal control as means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies—the consequences of managerial decisions—must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive requires airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handing cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
Which one of the following is not the role of internal control?
A. Preventing fraud
B. Providing help for making decisions
C. Improving the sense of responsibility of employees
D. Protecting assets
【答案】C。是非题，通过题干关键词role可以定位到第一段，但是首段中并未出现C选项关键词sense of responsibility，故C项错误。首段第二句protecting assets and preventing fraud可知选项AD表述正确;根据选项B关键词making decision可以定位至首段末句可知选项B正确。所以正确答案是选项C。
The results of managerial decisions must be reported back to management so that ( ) can be evaluated.
A. the means of communication
B. the level of performance in all divisions of the company
C. the effectiveness of company policies
D. the financial reports
【答案】C。细节题，根据题干关键词results、managerial decisions可以定位到第二段第二句The results of the policies…must be reported back to management so that the soundness of company policies can be evaluated可知选项C正确，effectiveness是soundness的同义替换。选项ABD内容与题干不符，故错误。所以正确答案是选项C。
( ) are not the means of communication included in the system of internal controls.
A. Financial forecasts
B. Accounting rules
C. Manuals of accounting policies and procedures
D. Organization charts
【答案】B。是非题，根据题干关键词means of communication可以定位至第二段第三句话Among the means of communication included in the system of internal control are organization charts(D选项), manuals of accounting policies and procedures(C选项), flow charts, financial forecasts(A选项)可知只有选项B没有出现在文段内容中。故正确答案是选项B。
An airline pilot having regular medical examinations is an example of ( ).
A. internal accounting controls
B. internal financial controls
C. administrative controls
D. external controls
【答案】C。细节题，通过题干关键词airline pilot、medical examinations可以定位至第三段第四句，可知其所在的段落是为了说明administrative controls，故选项C正确。选项A是第四段的内容;选项B文中并未提及，属于无关选项;全文都在讲述internal control，因而选项D也是错误的。故正确答案是选项C。
Which of the following is an example of internal accounting controls? ( )
A. A person is required to keep the custody of asset as well as accounting records.
B. A person is required to order merchandise and supplies and to receive them as well.
C. A person is required to handle cash and another one to maintain accounting records.
D. A traveling salesperson is required to present reports showing the number of calls made on customers.
【答案】C。是非题，根据题干关键词internal accounting controls定位到第四段。根据选项A关键词accounting records可以定位至第二句…a person whose duties involve handing cash shall not also maintain accounting records.可知会计内部控制要求收款与记账不是一个人，C选项符合。根据选项A关键词custody of assets可以定位至第三句话More broadly stated, the accounting function must be kept separate from the custody of assets.可知资产保管与记录要分来，所以选项A错误;根据选项B关键词merchandise and supplies定位至最后一句话…a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.可知采购和检查付款要分开，选项B错误;根据D选项关键词travelling salesperson定位至第三段，可知其讲述的是administrative controls的范围而不是accounting controls的内容，选项D错误。故正确答案是选项C。
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