银行系统招聘考试（英语）历年真题试卷汇编32
阅读理解
Many people think of internal control as a means of safeguarding cash and preventing fraud． Although internal control is an important factor in protecting assets and preventing fraud， this is only a part of its roles． Remember that business decisions are based on accounting data and the system ofinternal control provides assurance of the dependability of the accounting data used in making decisions。
The decisions made by management are communicated throughout the organization and be．come company policy．The results of the policies the consequences of managerial decisions-must be reported back to management so that the soundness of company policies can be evaluated． Among the means of communication included in the system of internal control are organization charts manuals of accounting policies and procedures，flow charts， financial forecasts， purchase orders， receiving reports，invoices，and other documents。The term documentation refers to all the charts，forms reports， and other business papers that guide and describe the working of a company’s system of accounting and internal control．
Internal controls fan into two major classes： administrative controls and accounting controls． Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization． For example， an administrative control may be a requirement that traveling sales persons submit reports showing the number of calls made on customers each day． Another example is a directive require airline pilots to have regular medical examinations．These internal administrative controls have no direct bearing on the reliability of the financial statements．Consequently administrative controls are not of direct interest on accountants and independent auditors．
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports． An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records． More broadly Stated，the accounting function must be kept separate from the custody of assets． Another accounting control is the requirement that checks，purchase orders， and other documents be serially numbered． Still another example is：he rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them．
1.Which one of the following is not the role of internal control?(B)
A. Protecting assets．
B. Improving the sense of responsibility of employees．
C. Preventing fraud．
D. Providing help for making decisions．
解析：细节题。第一段第二句“Although internal control is an important factor in protecting assets and preventing fraud，this is only a part of its roles，”提到A、C两项。最后一句中“the system of internal control provides assurance of the dependability of the accounting data used in making decisions”表示内部控制也在决策方面发挥作用。只有B项，提高员工责任感没有在文中体现出来。
2.The results of managerial decisions must be reported back to management so that ________ can be evaluated．(C)
A. the level of performance in all divisions of the company
B. the means of communication
C. the effectiveness of company policies
D. the financial reports
解析：细节题。定位第二段第二句“The results of the policies the conse
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