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简述内部控制的局限性。

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正确答案:

内部控制存在的固有局限性包括:

第一,在决策时人为判断可能出现错误和由于人为失误而导致内部控制失效。

第二,可能由于两个或更多的人员进行申通或管理层凌驾于内部控制之上而被规避。

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ThisisachangeoftackforApple.IthascomeunderfirefromEuropeanregulatorswhoclaimthatitsrefusaltolicenseFairPlaytootherfirmshas“lockedin”customers.SincemusicfromtheiTunesstorecannotbeplayedonnon-iPodmusic-players(atleastnotwithoutalotoffiddling),anyiTunesbuyerwillbedeterredfromswitchingtoadevicemadebyarivalfirm,suchasSonyorMicrosoft.WhenFrenchlawmakersdraftedabilllastyearcompellingAppletoopenupFairPlaytorivals,thecompanywarnedof“state-sponsoredpiracy”.OnlyDRM,itimplied,couldkeepthepiratesatbay. C. 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