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2020年USCPA模擬題 快來小試牛刀！
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An internal audit manager requested information detailing the amount and type of training that the IT department's staff received during the last year. According to COSO, the training records would provide documentation for which of the following principles?
A. Exercising oversight of the development and performance of internal control.
B. Demonstrating a commitment to retain competent individuals in alignment with objectives.
C. Developing general control activities over technology to support the achievement of objectives. D. Holding individuals responsible for their internal control responsibilities in the pursuit of objectives.
Explanation
Choice "B" is correct. One of the principles of the control environment within the Internal Control—Integrated Framework, a "commitment to competence," involves the hiring, development, and retention of competent employees. A key component of the development piece is training, and documentation detailing the types and amount of training that employees receive is crucial to meeting this principle.
Choice "A" is incorrect. Oversight of the development and performance of internal control rests with management and the board of directors; it does not relate to training received by the staff in the IT department.
Choice "C" is incorrect. Control activities related to technology are separate from the training received by the IT staff.
Choice "D" is incorrect. The accountability principle of the control environment involves holding people accountable for their responsibilities related to internal control; training is a part of the commitment-to-competence principle.
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備考AICPA—Simulation 這5件事千萬別忘了做！
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