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USCPA每日一练之BEC【2015-9-28】

高顿网校2015-09-28 09:20Lynn.yu
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　　The component of COSO’s framework for internal control that includes the goal of proper measurement of transactions is

　　A. The control environment.

　　B. Control activities.

　　C. Monitoring.

　　D. Information and communication.

　　Answer:D

　　D is corrent. This is one of the goals of the information and communication system.

　　A is incorrect. This is not a goal of the control environment.

　　B is incorrect. This is not a specific goal of control activities.

　　C is incorrect. This is not a goal of monitoring.

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