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2020年USCPA模擬題37：Business
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Auburndale Corporation has a corporate compliance program that allows employees the option of anonymously reporting violations of laws, rules, regulations, policies or other issues of abuse through a hotline. Reported issues are reviewed by the internal auditor and either immediately forwarded to the CEO or summarized and reported to the CEO each month. The program also provides opportunities to report through supervisory channels and includes a biannual training class that all employees must complete. The corporate compliance program demonstrates that:
A. Sound integrity and ethical values are developed and understood and set the standard of conduct for financial reporting.
B. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control.
C. Management's philosophy and operating style support achieving effective internal control over financial reporting.
D. Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.
【正確答案】A
【答案解析】
Explanation
Choice "A" is correct. The existence of a compliance program that includes both ethics training and a hotline for anonymous reporting is evidence of development of ethical values and ensuring that those values are understood and taken seriously.
Choice "B" is incorrect. Board oversight relates more to overall leadership than to the specifics of ethical behavior.
Choice "C" is incorrect. Management's operating style relates more to work ethic and commitment to effective financial reporting rather than the specifics of ethical behavior.
Choice "D" is incorrect. Appropriate delegation relates to the organization's assignment of duties rather than to the specifics of ethical behavior.
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