当评估一个公司的内部控制结构的政策和程序，首要考虑的是，是否他们
A.防止管理层越权。
B.影响财务报表。
C.涉及到控制环境。
D.反映了管理层的理念和经营风格。
考点：Internal Controls -- Risk and Procedures for Control-Legal Aspects of Internal Control
关键词：internal control
解题思路：Section 404要求管理层要对影响财务报表的内部控制负责。
Section 404 of the Sarbanes-Oxley Act requires each annual report filed with the SEC to contain an assessment by management of the adequacy of the company’s internal control over financial reporting. The internal control report must (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment of the effectiveness of the internal control structure and procedures of the company for financial reporting as of the end of its most recent fiscal year. The primary consideration of management in this assessment is how well the company’s internal control policies and procedures provide adequate internal control over financial reporting.
Section 404 of the Sarbanes-Oxley Act requires each annual report filed with the SEC to contain an assessment by management of the adequacy of the company’s internal control over financial reporting. The internal control report must (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment of the effectiveness of the internal control structure and procedures of the company for financial reporting as of the end of its most recent fiscal year. The primary consideration of management in this assessment is how well the company’s internal control policies and procedures provide adequate internal control over financial reporting.
Section 404 of the Sarbanes-Oxley Act requires each annual report filed with the SEC to contain an assessment by management of the adequacy of the company’s internal control over financial reporting. The internal control report must (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment of the effectiveness of the internal control structure and procedures of the company for financial reporting as of the end of its most recent fiscal year. The primary consideration of management in this assessment is how well the company’s internal control policies and procedures provide adequate internal control over financial reporting.
Section 404 of the Sarbanes-Oxley Act requires each annual report filed with the SEC to contain an assessment by management of the adequacy of the company’s internal control over financial reporting. The internal control report must (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment of the effectiveness of the internal control structure and procedures of the company for financial reporting as of the end of its most recent fiscal year. Management's philosophy and operating style is one component of the control environment; it is not the primary consideeration of management in its assessment of the adequacy of the company's internal over financial reporting. The primary consideration of management in this assessment is how well the company’s internal control policies and procedures provide adequate internal control over financial reporting.
