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Listening Quiz: Bàn Về Điểm Yếu Trong Kiểm Soát Nội Bộ – Easy Level
Th7 16, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is the main topic of the conversation?
A discussion about a new marketing plan
A problem with expense approval and how to fix it
A review of employee performance goals
A plan to reduce customer complaints
Explanation:
The speakers discuss an internal control weakness involving expense approval and suggest ways to correct it.
2.
Why did the finance team not approve some expenses?
Sarah had already approved them
There was no clear process for expense approval
They were too busy with another project
The expenses were not important enough
Explanation:
William says the problem happened because there was no clear process for expense approval.
3.
Who does William say should approve all expenses?
The training manager
Sarah
The operations manager
The finance team
Explanation:
William states that the operations manager should approve all expenses.
4.
What can be inferred about the company’s current controls?
They are missing an important approval process
They only need more sales staff
They are already working well
They have too many training sessions
Explanation:
Since expenses were not approved because there was no clear process, it can be inferred that the company is missing an important approval process.
5.
What will Sarah do next?
Ask the finance team to resign
Change the operations manager
Cancel the expense report
Organize a training session next week
Explanation:
Sarah says, ‘I will organize a training session next week,’ so this is her next stated action.
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