国际内部审计师(CIA考试)

听力原文:M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is

题目

听力原文:M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system?

(15)

A.Accounting basis.

B.Cash basis accounting.

C.Accounting control.

D.The chart of accounts of a bank.

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