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2016年美國CPA模擬試題：Business（06）
為了使廣大美國注冊會計師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊會計師考生整理的習(xí)題，希望對大家有所幫互助！
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. Control environment.
b. Monitoring.
c. Information and communication.
d. Control activities.
答案：B
Explanation
Choice "b" 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 "a" is incorrect. The control environment component includes the tone at the top and the listing of reporting deficiencies.
Choice "d" is incorrect. The control activities component relates to control policies and procedures but does not include reporting deficiencies.
Choice "c" is incorrect. The information and communication component includes gathering and communicating financial and internal control information, but does not specifically address reporting deficiencies.
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