(单选题)

( ) are not the means of communication included in the system of internal controls.

A.Financial forecasts

B.Accounting rules

C.Manuals of accounting policies and procedures

D.Organization charts

参考答案：B

参考解析：

是非题。根据题干关键词means of communication可以定位至第二段第三句话Among the means of communication included in the system of internal control are organization charts（D选项）, manuals of accounting policies and procedures（C选项）, flow charts, financial forecasts（A选项）可知只有选项B没有出现在文段内容中。故正确答案是选项B。

知识点：是非题英语阅读理解通用英语