Question

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Other internal control frameworks ignore where one or more components are missing within a given structure, but are compensated for with other controls in other components. For example, in small companies’ segregation of duties is not possible, but is compensated by management’sinvolvement in the day-to-day supervision, verification and review of records and processes, to ensure controls function effectively. Under the situation,all components of an effective internal control system may not be present but the system could still function effectively. The challenge is ascertainment of the effectiveness of the system.When such management styles extend to large organizations unscrupulous managers of these organization’s can manipulate the organizations to meet their personal goals.

Answer 1

其他的内部控制框架经常忽略了一个或几个部分缺失，但他们用其他方式来弥补。比如：在小公司里，各司其职是不太可能，但为了保证控制系统运转正常，管理层每天都进行监督，检查和核对当天的记录和过程，在这种情况，可能不是所有的部分都高效运转，但能保证系统高效运转，问题是如何衡量系统运转的高效性。这种管理模式应用到大公司，很有可能会被一些不负责任的领导利用来牟取私利或达到个人目的。