[originaltext]M: Can I open a foreign currency account and convert my money int

M: Can I open a foreign currency account and convert my money into a currency which offers the highest interest?
W: Yes, we can arrange that for you, but foreign currency exchange rates are subject to fluctuation and sometimes you will suffer losses.
Q: What does the woman mean?

M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.
W: Yes. Accounting controls are important elements of a bank’ s internal control system, the soundness of which is vital for bank’ s survival.
Q: What are the important elements of a bank’ s internal control system?