A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?

a. Accountability.

b. Integrity and ethical values.

c. Management philosophy and operating style.

d. Financial reporting competencies.

答案：D

Explanation

Choice "d" is correct. The financial reporting competencies principle of the control environment component of internal control integrated framework suggests stronger controls and encourages the company to retain qualified personnel to handle financial reporting.

Choice "b" is incorrect. The integrity and ethical values principle of the control environment component of internal control integrated framework suggests stronger controls with high standards of ethical conduct for top management, but does not address retention of qualified personnel to handle financial reporting.

Choice "c" is incorrect. The management philosophy and operating style principle of the control environment component of internal control integrated framework suggests strong controls and encourages management's attitudes to be congruent with strong financial controls, but does not address retention of qualified personnel to handle financial reporting.

Choice "a" is incorrect. The accountability principle of the control environment component of internal control integrated framework suggests strong controls and encourages management to hold individuals accountable for their internal control responsibilities, but does not address retention of qualified personnel to handle financial reporting.  

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