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资料：Many people think of internal control

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问题 资料：Many people think of internal control as a 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 require 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 handling 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.
选项 A.Preventing fraud.
B.Providing help for making decisions.
C.Improving the sense of responsibility of employees.
D.Protecting assets.
答案 C
解析 本题考查细节理解。
【关键词】not the role of internal control
【主题句】第1自然段Many people think of internal control as a 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. 很多人认为内部控制是保护现金和防止欺诈的一种手段。尽管内部控制确实是保护资产和防止欺诈的重要因素，但这仅仅是内部控制所起作用的一小部分。要知道，商业决策建立在会计数据上，而内部控制确保了这些用以决策的会计数据的可靠性。
【解析】题干意为“以下哪一项不属于内部控制所起的作用？” 选项A意为“防止欺诈”；选项B意为“为决策提供帮助”；选项C意为“提高员工的责任心”；选项D意为“保护资产”。根据主题句可知，内部控制的作用包括保护资产、防止欺诈、有助于做决策，因此选项A、B、D均被提及，故选项C符合题意。
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