Quiz_Môi trường kiểm soát_Chương 4

The audit committee of the company includes the company controller, treasurer, vice president of finance, and budget director.

• Method of delineating authority and responsibility

• Management philosophy, operating style, and risk appetite

• Supervision of internal control by the Board of Directors

• Commitment to integrity, ethical values, and competence

The treasurer of the company is someone who was convicted of fraud a few years ago

• Management philosophy, leadership style, and risk appetite

• External influencing factors

• Commitment to integrity, ethical values, and competence

• Human resources policy

The Board of Directors explains the plan to change the depreciation accounting method from the accelerated method to the straight-line method. The management implies that if the auditing company does not agree with this change, their company will hire another auditing firm.

• Management philosophy, management style, and risk appetite

• Internal control oversight by the Board of Directors

• Organizational structure

• Commitment to integrity, ethical values, and competence

The financial vice president (financial vice president) manages a team of five internal auditors

• Management philosophy, operational style, and risk appetite

• Supervision of internal controls by the Board of Directors

• Organizational structure

• Commitment to integrity, ethical values, and competence

It seems that all management rights are in the hands of three people: the CEO, the chairman, and the vice president of finance

• Management philosophy, operating style, and risk appetite

• External influencing factors

• Commitment to integrity, ethical values, and competence

• Human resources policy

The work effectiveness of department managers is evaluated subjectively, because the company's management believes that formal performance evaluation processes are counterproductive

• Internal control monitoring by the Board of Directors

• External influencing factors

• Commitment to integrity, ethical values, and competence

• Human resources policy

The company has issued a handbook on the procedures and policies of the company, which lists the policies in transactions with customers, suppliers, and employees

• Internal control supervision by the Board of Directors

• Method of delineating authority and responsibility

• Commitment to integrity, ethical values, and competence

• Human resources policy

Some employees complain that some managers occasionally conflict with the guidance of other managers regarding appropriate data security processes.

• Internal control oversight by the Board of Directors

• How to delineate authority and responsibility

• Organizational structure

• Human resources policy

The advanced network firewall project is being actively implemented. The IT manager mentioned that even if he puts all his employees into the project over the next week, he still won't complete the project on time. The manager mentioned this to the company's management, and it seems they do not want to modify the schedule.

• Internal control oversight by the Board of Directors

• The way to delineate authority and responsibility

• Organizational structure

• Management philosophy, management style, and risk appetite

Some new employees are having difficulty completing some of their tasks and they do not know who to ask for help.

• Organizational structure

• External influencing factors

• Commitment to integrity, ethical values, and competence

• Ways to delineate authority and responsibility