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NEW QUESTION: 1
製造会社の生産管理者は、原材料の緊急発注書を作成する権限があります。これらの手動で準備された注文は、購買部門を経由せず、受信レポートを必要としません。管理者は、請求書と発注書を経理部門に転送して支払いを行います。次の内部統制のうち、このシステムの悪用を効率的に防止するのはどれですか？
A. 複数のサプライヤー間で注文のローテーションを要求する会社の方針を制定します。
B. 支払い前に倉庫からの手動受信レポートが必要です。
C. 安全在庫のレベルを確認します。
D. 緊急発注書の使用を禁止します。
Answer: B
NEW QUESTION: 2
A. Option B
B. Option A
C. Option C
D. Option D
Answer: A
NEW QUESTION: 3
A. Option A
B. Option C
C. Option B
D. Option D
E. Option E
Answer: A,B,D
NEW QUESTION: 4
Who owns a corporation?
A. the holders of common stock and the holders of preferred stock
B. the owners of debentures
C. the holders of common stock
D. the government
Answer: A
Explanation:
Explanation/Reference:
Explanation: the holders of common stock and the holders of preferred stock. The holders of all classes of stock are the owners. Each stock class has separate privileges, but all represent ownership. Even if the government is an owner, it holds shares of stock.