With respect to the internal control provisions of the U.S. Foreign Corrupt Practices Act (FCPA), all of the following statements are true except that: *Source: Retired ICMA CMA Exam Questions. the FCPA prescribes a particular set of internal controls that companies are required to develop and implement. internal controls are used by companies to help provide reasonable assurance regarding reliability of financial reporting. access to company assets are permitted in accordance with management's general and specific authorization. good internal controls can help prevent not only FCPA violations, but also other illegal or unethical conduct.