In a large public corporation, *uating internal control procedures should be the responsibility of:
　　a.Accounting management staff who report to the CFO.
　　b.Operations management staff who report to the chief operations officer.
　　c.Security management staff who report to the chief facilities officer.
　　d.Internal audit staff who report to the board of directors.
　　Answer：D
　　Choice "d" is correct. In a large public corporation, *uating internal control procedures should be the responsibility of an organizationally independent internal audit function that reports to the governing body of the corporation.
　　Choice "a" is incorrect. Evaluation of the effectiveness of the internal control procedures by accounting management that report to the CFO would likely be subject to bias and lack objectivity since the controls are likely designed and at least partially implemented by that staff. Use of the accounting management that report to the CFO would not be appropriate.
　　Choice "b" is incorrect. Operations management staff reporting to the chief operations officer would likely lack the depth of knowledge of financial controls that extend beyond operations necessary to *uate the internal control procedures of a large public corporation. Use of operations management staff would not be appropriate.
　　Choice "c" is incorrect. Securities management staff reporting to the chief facilities officers would likely lack the expertise necessary to *uation the internal control procedures in a large public corporation. Use of securities management staff would not be appropriate.