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Listening Quiz: Bàn Về Phân Tách Nhiệm Vụ Với Bộ Phận Vận Hành – Easy Level
Th2 28, 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 conversation mainly about?
A review of how to increase sales through teamwork
A discussion of why employees should work overtime
A discussion of how to separate responsibilities in operations to reduce mistakes and fraud
A plan for training new managers in customer service
Explanation:
James asks about segregation of duties, and Mia explains its purpose and how it should be applied in operations.
2.
According to Mia, who should approve transactions?
Any employee who records data
Only auditors
The same person who prepares the report
Only managers
Explanation:
Mia says, “Only managers should approve transactions.”
3.
What should people who record data not do?
Attend regular audits
Work with managers
Approve or review their own work
Handle all transactions alone
Explanation:
Mia explains that people who record data should not approve or review their own work.
4.
Why does Mia say one person cannot do both recording and approving?
Because that person would need more training
Because only managers are allowed to record data
Because audits would no longer be possible
Because it would violate the rules of segregation of duties
Explanation:
Mia directly says that one person doing both roles breaks segregation of duties rules, which means it violates the separation of duties.
5.
How do they check whether duties are properly separated?
By letting managers approve all records
By doing regular audits and reviews
By hiring outside customers to monitor work
By asking employees to vote on the process
Explanation:
Mia says, “We do regular audits and reviews” to check whether duties are separated.
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