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　　Topic: internal control
　　Content:
　　一个审计师去审计一家公司，发现内部控制有问题，题目中列出了相关的问题，让你选“内控的措施”这些措施是“prevention”or “detective”or“not apply”
　　Sample Question
　　Preventive: segregation of duties, documentation, prenumbered form
　　Detective: internal verification, monthly statement
　　这类题目最常见的考法是：将preventive control和detective control隐含在题目
　　考点解析：
　　An internal auditor noted that several shipments were not billed. To prevent recurrence of such nonbilling, the organization should
　　A.Numerically sequence and independently account for all controlling documents (e.g. packing slips, shipping orders) when sales journal
　　entries are recorded.
　　B.Undertake a validity check with customers as to orders placed
　　C.Release product for shipment only on the basis of credit approval by the credit manager or other authorized person
　　D.Undertake periodic tests of gross margin rates by product line and
　　obtain explanation of significant departures from planned rates
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