泉州市网络继续教育（Network continuing education in Quanzhou）.docVIP

泉州市网络继续教育（Network continuing education in Quanzhou） Quanzhou network continuing education system Enterprise internal control specification (test paper one) Name: Lin Jingsi score: 100 score: 91 start time: 2011-8-6 15:57:07 time: 30 minutes A single choice question (20 questions, 2 points each, 40 points) 1. which of the following does not fall within the guidelines for internal control applications?. A internal environment guidelines B control activity guidelines C control guidelines D control target guidelines Your answer is: D, the correct answer is: D Answer analysis: internal control application guidelines can be divided into three categories, namely, the internal environment class guidelines, control activities, guidelines, control means guidelines, not including the control target guidelines. D entry error. 2. internal control should ensure that internal institutions, enterprises and job duties and powers of the setting and division of labor, adhere to incompatibleduties mutual separation between different departments and posts, to ensure accountability, mutual restraint, mutual supervision is to follow the following principles ( ). A comprehensive principle B importance principle C principle of checks and balances D cost effectiveness principle Your answer is: C, the correct answer is: C Answer analysis: the principle of checks and balances requires a reasonable set of posts within the enterprise, a clear division of labor, different positions between each other, and supervise each other. It should be avoided that one person can handle or have absolute control over a particular business. 3., the enterprise shall, in accordance with the requirements of these guidelines, refer to the practice of domestic and foreign similar enterprises, and combine the actual situation of the enterprise, establish a standard corporate governance structure, which belongs to the principle of organizational structure design. A applicability principle B validity principle C dynami