Question 9 Which of the following indicates a strong internal control environment ? Question 10 When duties cannot be segregated , the most important internal control procedure is Question 11 The fundamental difference between internal and external auditing is that Question 12 The importance to the accounting profession of the Sarbanes-Oxely Act is that Question 13 Control activities under SAS 109 / COSO include Question 14 Control risk is Question 15 The most cost-effective type of internal control is Question 16 Which of the following suggests a weakness in the internal control environment ? Question 17 Tests of controls include Question 18 Which of the following taxes are included in the total income tax expense of a corporation reported on its Federal tax return ? Question 19 Which of the following items are not included in the financial statement income tax note effective tax rate reconciliation ? Question 20 Paint , Inc ., a domestic corporation , owns 100 % of Blue , Ltd ., a foreign corporation and Yellow , Inc ., a domestic corporation . Paint also owns 40 % of Green , Inc ., a domestic corporation . Paint receives no distributions from any of these corporations . Which of these entities '