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Listening Quiz: Kết Quả Đánh Giá Kiểm Soát Nội Bộ – Easy Level
Th12 13, 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 complaint about employee attendance and scheduling problems
A review of the company’s marketing strategy for next quarter
A discussion of assessment findings and ways to improve finance controls
A debate about changing the company’s finance department manager
Explanation:
Mark shares assessment results about control weaknesses in finance, and Emily asks how to improve the controls.
2.
What weaknesses did Mark say were found in the finance area?
A lack of office supplies and meeting rooms
Incorrect payroll calculations and tax filing delays
Late invoice approvals and missing documentation
Too many customer complaints and shipping mistakes
Explanation:
Mark specifically says there were delays in invoice approvals and missing documentation.
3.
What does Mark recommend to address the issues?
Stronger review steps and better record keeping
Hiring more accountants and auditors immediately
Reducing the number of invoices processed each month
Replacing the finance software with a new system
Explanation:
Mark says they recommend stronger review steps and better record keeping.
4.
What can be inferred about Emily’s attitude toward the findings?
She is unconcerned because the issues are minor
She wants to ignore the findings until next year
She is interested in fixing the problems and planning improvements
She thinks the assessment was unnecessary
Explanation:
Emily asks what should be done next and ends by saying they should prepare a plan to improve controls, which shows she wants to address the issues.
5.
What did Mark say about the cost of the proposed changes?
They would mostly involve training and some process updates
They would require a large budget increase
They would mainly require new office space
They would cost nothing at all
Explanation:
Mark says the changes would not cost a lot and would mostly involve training and some process updates.
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