2020年USCPA模拟题37：Business

来源: 正保会计网校编辑：00LilGhost 2020/02/07 17:48:52　字体：大小

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USCPA精选习题：Business

Auburndale Corporation has a corporate compliance program that allows employees the option of anonymously reporting violations of laws, rules, regulations, policies or other issues of abuse through a hotline. Reported issues are reviewed by the internal auditor and either immediately forwarded to the CEO or summarized and reported to the CEO each month. The program also provides opportunities to report through supervisory channels and includes a biannual training class that all employees must complete. The corporate compliance program demonstrates that:

A. Sound integrity and ethical values are developed and understood and set the standard of conduct for financial reporting.

B. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control.

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.

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