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  • Strayer ACC403 Week 7 Quiz

    Enviado por

    teacher.theacestud
    19 visualizações6 páginas
    Strayer ACC403 week 7 quiz Strayer ACC403 week 7 quiz Question 1 Proper segregation of functional responsibilities calls for separation of: Answer authorization, execution, and payment. authorization, recording, and custody. custody, execution, and reporting. authorization, payment, and recording. Question 2 Management must disclose material weaknesses in internal control in its audit report: Answer whenever the weakness is deemed significant to a single class of transactions. whenever the weakness is significant to overall financial reporting objectives. if the weakness exists at the end of the year. only if the auditor identifies the weakness as significant. Question 3 An act of two or more employees to steal assets and cover their theft by misstating the accounting records would be referred to as: Answer collusion. a material weakness. a control deficiency. a significant deficiency. Question 4 Reasonable assurance allows for: Answer low likelihood that material misstatements will not be prevented or detected by internal controls. no likelihood that material misstatements will not be prevented or detected by internal control. moderate likelihood that material misstatements will not be prevented or detected by internal control. high likelihood that material misstatements will not be prevented or detected by internal control. Question 5 Which of the following components of the control environment define the existing lines of responsibility and authority? Answer Organizational structure Management philosophy and operating style Human resource policies and practices Management integrity and ethical values Question 6 Which of the following is not one of the three primary objectives of effective internal control? Answer Reliability of financial reporting Efficiency and effectiveness of operations Compliance with laws and regulations Assurance of elimination of business risk Question 7 When assessing whether the financial statements are auditable, the auditor must consider: Answer that the integrity of management and the adequacy of accounting records are the two primary factors determining auditability. that the integrity of management and the adequacy of risk management are the two primary factors determining auditability. that if all of the transaction information is available only in electronic form without a visible audit trail, the company cannot be audited. the control risk before determining if the entity is auditable. Question 8 In performing the audit of internal control over financial reporting the auditor emphasizes internal control over class of transactions because: Answer the accuracy of accounting system outputs depends heavily on the accuracy of inputs and processing. the class of transaction is where most fraud schemes occur. account balances are less important to the auditor then the changes in the account balances. classes of transactions tests are the most efficient manner to compensate for inherent risk. Question 9 A five-step approach can be used to identify deficiencies, significant deficiencies, and material weaknesses. The first step in this approach is: Answer identify the absence of key controls. consider the possibility of compensating controls. determine potential misstatements that could result. identify existing controls. Question 10 Sarbanes-Oxley requires management to issue an internal control report that includes two specific items. Which of the following is one of these two requirements? Answer A statement that management is responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting A statement that management and the board of directors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting A statement that management, the board of directors, and the external auditors are jointly r

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    Strayer ACC403 week 7 quiz Strayer ACC403 week 7 quiz Question 1 Proper segregation of functional responsibilities calls for separation of: Answer authorization, execution, and payment. authorization, recording, and custody. custody, execution, and reporting. authorization, payment, and recording. Question 2 Management must disclose material weaknesses in internal control in its audit report: Answer whenever the weakness is deemed significant to a single class of transactions. whenever the weakness is significant to overall financial reporting objectives. if the weakness exists at the end of the year. only if the auditor identifies the weakness as significant. Question 3 An act of two or more employees to steal assets and cover their theft by misstating the accounting records would be referred to as: Answer collusion. a material weakness. a control deficiency. a significant deficiency. Question 4 Reasonable assurance allows for: Answer low likelihood that material misstatements will not be prevented or detected by internal controls. no likelihood that material misstatements will not be prevented or detected by internal control. moderate likelihood that material misstatements will not be prevented or detected by internal control. high likelihood that material misstatements will not be prevented or detected by internal control. Question 5 Which of the following components of the control environment define the existing lines of responsibility and authority? Answer Organizational structure Management philosophy and operating style Human resource policies and practices Management integrity and ethical values Question 6 Which of the following is not one of the three primary objectives of effective internal control? Answer Reliability of financial reporting Efficiency and effectiveness of operations Compliance with laws and regulations Assurance of elimination of business risk Question 7 When assessing whether the financial statements are auditable, the auditor must consider: Answer that the integrity of management and the adequacy of accounting records are the two primary factors determining auditability. that the integrity of management and the adequacy of risk management are the two primary factors determining auditability. that if all of the transaction information is available only in electronic form without a visible audit trail, the company cannot be audited. the control risk before determining if the entity is auditable. Question 8 In performing the audit of internal control over financial reporting the auditor emphasizes internal control over class of transactions because: Answer the accuracy of accounting system outputs depends heavily on the accuracy of inputs and processing. the class of transaction is where most fraud schemes occur. account balances are less important to the auditor then the changes in the account balances. classes of transactions tests are the most efficient manner to compensate for inherent risk. Question 9 A five-step approach can be used to identify deficiencies, significant deficiencies, and material weaknesses. The first step in this approach is: Answer identify the absence of key controls. consider the possibility of compensating controls. determine potential misstatements that could result. identify existing controls. Question 10 Sarbanes-Oxley requires management to issue an internal control report that includes two specific items. Which of the following is one of these two requirements? Answer A statement that management is responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting A statement that management and the board of directors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting A statement that management, the board of directors, and the external auditors are jointly r

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    19 visualizações6 páginas

    Strayer ACC403 Week 7 Quiz

    Enviado por

    teacher.theacestud
    Strayer ACC403 week 7 quiz Strayer ACC403 week 7 quiz Question 1 Proper segregation of functional responsibilities calls for separation of: Answer authorization, execution, and payment. authorization, recording, and custody. custody, execution, and reporting. authorization, payment, and recording. Question 2 Management must disclose material weaknesses in internal control in its audit report: Answer whenever the weakness is deemed significant to a single class of transactions. whenever the weakness is significant to overall financial reporting objectives. if the weakness exists at the end of the year. only if the auditor identifies the weakness as significant. Question 3 An act of two or more employees to steal assets and cover their theft by misstating the accounting records would be referred to as: Answer collusion. a material weakness. a control deficiency. a significant deficiency. Question 4 Reasonable assurance allows for: Answer low likelihood that material misstatements will not be prevented or detected by internal controls. no likelihood that material misstatements will not be prevented or detected by internal control. moderate likelihood that material misstatements will not be prevented or detected by internal control. high likelihood that material misstatements will not be prevented or detected by internal control. Question 5 Which of the following components of the control environment define the existing lines of responsibility and authority? Answer Organizational structure Management philosophy and operating style Human resource policies and practices Management integrity and ethical values Question 6 Which of the following is not one of the three primary objectives of effective internal control? Answer Reliability of financial reporting Efficiency and effectiveness of operations Compliance with laws and regulations Assurance of elimination of business risk Question 7 When assessing whether the financial statements are auditable, the auditor must consider: Answer that the integrity of management and the adequacy of accounting records are the two primary factors determining auditability. that the integrity of management and the adequacy of risk management are the two primary factors determining auditability. that if all of the transaction information is available only in electronic form without a visible audit trail, the company cannot be audited. the control risk before determining if the entity is auditable. Question 8 In performing the audit of internal control over financial reporting the auditor emphasizes internal control over class of transactions because: Answer the accuracy of accounting system outputs depends heavily on the accuracy of inputs and processing. the class of transaction is where most fraud schemes occur. account balances are less important to the auditor then the changes in the account balances. classes of transactions tests are the most efficient manner to compensate for inherent risk. Question 9 A five-step approach can be used to identify deficiencies, significant deficiencies, and material weaknesses. The first step in this approach is: Answer identify the absence of key controls. consider the possibility of compensating controls. determine potential misstatements that could result. identify existing controls. Question 10 Sarbanes-Oxley requires management to issue an internal control report that includes two specific items. Which of the following is one of these two requirements? Answer A statement that management is responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting A statement that management and the board of directors are jointly responsible for establishing and maintaining an adequate internal control structure and procedures for financial reporting A statement that management, the board of directors, and the external auditors are jointly r

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