Which of the following certifications is issued by the Society of Management Accountants?
12) A CFO would have all of the following responsibilities EXCEPT:
A) preparing all corporate tax returns.
B) managing corporate financing.
C) providing reports to creditors as required.
D) investing in new equipment.
13) Who typically manages the daily operations of a company?
B) The controller
C) The company's board of directors
D) The CEO
14) Who typically provides oversight for large corporations?
B) The CEO
C) The Board of Directors
D) The company president
15) The vice-president of operations directly reports to which person(s)?
A) The CFO
B) The COO
C) The CEO
D) The Board of Directors
16) The COO is responsible for managing which of the following aspect(s) of the company?
A) Internal controls
B) The annual audit
C) Financial, managerial, and tax accounting
D) Research and development, production, and distribution
17) Which of the following report to the audit committee of the Board of Directors?
A) The treasurer and controller
B) The CFO and internal audit department
C) The internal audit department and the independent CPA firm
D) The CFO and the independent CPA firm
18) Who is primarily responsible for raising capital and investing funds?
A) The CEO
B) The CFO
C) The COO
D) The Treasurer
19) What has been the determining factor in the way that we now view managerial accountants?
A) Stricter audit standards
B) Stricter GAAP standards
D) None of the above
20) Managerial accountants perform which of the following tasks?
A) Ensure financial records are correct
B) Help design information systems
C) Provide decision support
D) All of the above
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