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The Gotham Corporation regularly produces budget vs. actual data for its managers. The company is particularly sensitive to personnel costs, and division variances of greater than five percent for any period are promptly investigated to determine if budgeted positions have not been filled or if there has been extraordinary overtime. Timely exception resolution of this character illustrates the information and communication principles typically associated with:
A. Financial Reporting Information.
B. Obtain and Use Information.
C. Internal Communication.
D. External Communication.
【正确答案】B
【答案解析】
Choice "B" is correct.The principle of obtain and use information is applied when the organization obtains or generates and uses relevant, high-quality information to support the functioning of the control. In this case, management is using the exception report (information) to support the control of monitoring overtime costs.
Choice "A" is incorrect. Financial reporting information is not a principle of COSO.
Choice "C" is incorrect. Internal communications anticipate that communications enable and support understanding and execution of internal control objectives, processes, and individual responsibilities. Variance analysis specifically supports internal control, not simply internal communications generally.
Choice "D" is incorrect. External communications anticipate that matters affecting the achievement of financial reporting are communicated with outside parties.
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