CIA考试题:CIA英文试题训练(4)
2Specific airline ticket information, including fare class, purchase date, and lowest available fare options, as prescribed in the company’s travel policy, is obtained and reported to department management when employee purchase airline tickets from the company’s authorized travel agency. Such a report provides information for
A.quality of performance in relation to the company’s travel policy.
B.Identifying costs necessary to process employee business expense report data.
C.Departmental budget-to-actual comparisons.
D.Supporting employer’s business expense deductions.
A yes feedback is a part of the internal control cycle. It provides a basis for comparing actual performance (purchases of tickets given the available options) with standards (company policy).
B no. this ticket information is preliminary :employees may change tickets and routings prior to their trip.
C no. this information does not necessarily reflect the actual costs ultimately incurred.
D no, same as C