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美国CPA模拟习题：规划技能 预测和规划（三）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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.Information and communication.
b.Control activities.
c.Control environment.
d.Monitoring.
Explanation
Choice “d” 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 “c” is incorrect.The control environment component includes the tone at the top and the listing of reporting deficiencies.
Choice “b” is incorrect.The control activities component relates to control policies and procedures but does not include reporting deficiencies.
Choice “a” is incorrect.The information and communication component includes gathering and communicating financial and internal control information，but does not specifically address reporting deficiencies.
【我要纠错】 责任编辑：小敏
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