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2020年USCPA模擬題7：Business
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The Treadway Commission was established to study factors that lead to fraudulent financial reporting. The Treadway Commission was established by:
A. Sarbanes-Oxley Act of 2002.
B. Securities and Exchange Commission.
C. Private sponsoring organizations.
D. Treadway Foundation.
【正確答案】C
【答案解析】
Explanation
Choice "C" is correct. The Committee on Sponsoring Organizations (COSO), an independent private sector initiative, was initially established in the mid 1980's to study the factors that can lead to fraudulent financial reporting. The COSO is sometimes referred to as the Treadway Commission after its original Chairman, James Treadway, Jr., an executive in the private sector. The private "sponsoring organizations" included the five major financial professional associations in the United States: the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), the Financial Executives Institute (FEI), the Institute of Internal Auditors (IIA), and the Institute of Management Accountants (IMA).
Choices "A", "B", and "D" are incorrect, based on the above explanation.
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