内部会计控制隐含的的基本概念包括以下内容。该系统的成本不应该超过预期将获得的利润。控制过程的总体影响不应该影响运营效率。下面的内部会计控制哪一个承认这两个因素？

​A.合理保证。

B.限制。

C.管理职责。

D.数据处理方法。

考点：​Internal Controls -- Risk and Procedures for Control-Legal Aspects of Internal Control

关键词：​two factor

解题思路：内部控制只能提供合理保证，而不是绝对保证

The goal of internal control is to provide reasonable assurance that the company's objectives will be achieved in the areas of (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations. It is not the goal of internal control to provide a guarantee that the company's objectives will be achieved in these areas. The idea of reasonable assurance recognizes that it is not possible for an internal control system to guarantee that it will detect every error or prevent every error. This limitation exists because of cost/benefit issues and because controls should not be so cumbersome that they prevent the business from operating. As a result, not every possible control will be implemented. Some may not be implemented because management has decided that the cost to do them would be greater than any potential loss that could result from not doing them. Some may not be implemented because management has decided that to do them would hinder operating efficiency too much. Because internal control is not expected to provide a guarantee but only to provide reasonable assurance , it is reasonable to omit some control procedures for those reasons.