The Sarbanes-Oxley Act of 2002:
A. requires public companies to issue an internal control report.
B. requires an outside auditor to evaluate the soundness of a public company's internal controls.
C. requires public companies to issue a special report on the amount of collusion within a company.
D. A and B
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The objectives of internal control do NOT include:
A.compliance with standards of social responsibility.
B.safeguard assets.
C.promoting operational efficiency.
D.compliance with legal requirements.
The person who prepares the bank reconciliation:
A.should also be responsible for cash receipts.
B.should also be responsible for cash disbursements.
C.should be responsible for both cash receipts and cash disbursements.
D.should have no other cash duties.
The bookkeeper recorded a deposit of $100 as $10. On the bank reconciliation, this will be a(n):
A.addition of $90 to the balance per bank.
B.subtraction from the balance per bank.
C.addition of $90 to the balance per books.
D.subtraction of $90 to the balance per books.
If a bookkeeper mistakenly records a disbursement as $47 instead of the correct amount of $74, the error should be shown on the bank reconciliation as a:
A.$27 addition to the balance per books.
B.$27 deduction from the balance per books.
C.$36 addition to the balance per books.
D.$36 deduction from the balance per books.
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