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　　Topic: internal control
　　Content:
　　一個審計師去審計一家公司，發(fā)現(xiàn)內部控制有問題，題目中列出了相關的問題，讓你選“內控的措施”這些措施是“prevention”or “detective”or“not apply”
　　Sample Question
　　Preventive: segregation of duties, documentation, prenumbered form
　　Detective: internal verification, monthly statement
　　這類題目最常見的考法是：將preventive control和detective control隱含在題目
　　考點解析：
　　An internal auditor noted that several shipments were not billed. To prevent recurrence of such nonbilling, the organization should
　　A.Numerically sequence and independently account for all controlling documents (e.g. packing slips, shipping orders) when sales journal
　　entries are recorded.
　　B.Undertake a validity check with customers as to orders placed
　　C.Release product for shipment only on the basis of credit approval by the credit manager or other authorized person
　　D.Undertake periodic tests of gross margin rates by product line and
　　obtain explanation of significant departures from planned rates
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