المحاسب الإداري المعتمد الجزء 1 E. Internal Controls

Restoring control over temperature-sensitive deliveries

Solenne Cold Logistics

7 أسئلة 11 نقطة اختيار واحد · اختيار متعدد · إدخال رقمي · ملء الفراغات · ترتيب

حالات تدريبية أصلية من إعداد صرح. ليست أسئلة من امتحانات IMA، ويخضع تصحيحها لسياسة صرح الخاصة، وهي تختلف عن سياسة الامتحان الرسمي.

الحالة

Solenne Cold Logistics transports temperature-sensitive diagnostic supplies between laboratories. A customer rejected a shipment after a refrigeration interruption. The board commissioned a review of the delivery process.

The review found five distinct conditions:

Executives rewarded on-time dispatch even when supervisors bypassed required release checks. Employees who questioned the bypasses were excluded from preferred shifts.
A new packaging supplier and a longer delivery route were introduced without reassessing the risk of temperature excursions.
The release application permitted a shipment to leave while its temperature alarm remained unresolved; no documented approval or system block addressed this risk.
Drivers could report temperature problems in a mobile portal, but the portal sent those reports to an inactive mailbox. Neither dispatch nor the quality team received them.
A quarterly evaluation had identified repeated alarm overrides, but nobody tracked the assigned corrective actions or verified whether they were completed.

The board is designing a remediation program using the five components of the COSO Internal Control—Integrated Framework. These components operate together; the board does not treat them as a universal sequence of implementation steps.

الافتراضات

Assess only the facts stated in the case; the rejected shipment does not by itself prove fraud.
A weakness may affect several components. Where a question requests a primary classification, use the function specifically described.
Any ordering question refers to the stated dependencies of Solenne's remediation project, not to a mandatory ordering of COSO components.

المهارات التي تغطيها هذه الحالة

Distinguish the five internal control components
Evaluate management conduct and accountability
Explain reasonable assurance
Sequence a remediation project using explicit dependencies

السؤال 1 من 7 · اختيار واحد · نقطة واحدة العودة إلى الحالة

Which board response most directly addresses the control environment weakness at Solenne?

الإجابة Install a second temperature sensor on each delivery vehicle. Estimate the likelihood of spoilage on the new delivery route. Hold managers accountable for following release requirements and protect employees who report violations. Schedule a quarterly test of whether alarm messages reach dispatch.

السؤال 2 من 7 · اختيار متعدد · نقطة واحدة العودة إلى الحالة

Select TWO observations that most directly demonstrate a weakness in Solenne's control environment.

اختيار إجابتين. المحدد 0 / 2

الإجابة Supervisors receive favorable evaluations when they bypass release checks to meet dispatch targets. The new delivery route was introduced without an updated risk assessment. A release screen does not block unresolved temperature alarms. Employees who challenge bypasses lose access to preferred shifts. The driver-reporting portal routes messages to an inactive mailbox.

السؤال 3 من 7 · اختيار متعدد · نقطة واحدة العودة إلى الحالة

Select THREE conclusions supported by the review of Solenne's delivery process.

اختيار 3 إجابات. المحدد 0 / 3

الإجابة The reporting portal provides effective communication because drivers can submit reports, even though responsible staff do not receive them. Changing a supplier and a route without reconsidering the associated exposure indicates a risk assessment weakness. An unresolved alarm that does not require clearance before dispatch indicates a weakness in control activities. The quarterly evaluation makes monitoring effective even if identified deficiencies are never tracked to correction. Identifying repeated overrides without evaluating their correction leaves a weakness in monitoring and follow-up.

السؤال 4 من 7 · إدخال رقمي · نقطة واحدة العودة إلى الحالة

Using the five distinct review conditions, how many of the five COSO components have an explicitly described weakness? Count each component once, even if it is affected by more than one condition. Enter a whole number from 0 to 5.

الإجابة components components

رقم صحيح.

السؤال 5 من 7 · ملء الفراغات · 3 نقاط العودة إلى الحالة

The board should view internal control as Nature of internal control carried out by people throughout Solenne. Its objective is to provide Level of assurance about achieving objectives. Alongside operations and compliance, the third broad objective category is Third objective category .

السؤال 6 من 7 · ملء الفراغات · 3 نقاط العودة إلى الحالة

To address the override culture, the board should align management incentives with Desired management behavior . Each reported deficiency should have Deficiency ownership . Even after strengthening the control environment, Solenne must evaluate whether System-wide effectiveness .

السؤال 7 من 7 · ترتيب · نقطة واحدة العودة إلى الحالة

Solenne has approved a staged remediation project. The sponsor and operating objectives must be approved before the risk workshop. The risk workshop must finish before the release-control design is approved. Training and activation require that approved design. The effectiveness test must use evidence from the activated process. Put the following project milestones in dependency order. This is Solenne's project sequence, not a required sequence for COSO components.

إعادة الترتيب بالسحب أو بأزرار الأسهم.

Train users, activate the approved workflow, and confirm that exception messages reach their owners.
Approve the project sponsor, operating objectives, and management accountability requirements.
Test the activated workflow and verify correction of any resulting deficiencies.
Assess route and packaging risks in the planned risk workshop.
Approve release checks and exception approvals that respond to the assessed risks.

جارٍ الحفظ…

تظهر الدرجات والإجابات الصحيحة والشروح فور تسليم الإجابات. ولا يحصل السؤال غير المُجاب على أي درجة.

جارٍ الفحص…