问题:在公司内部开办舞弊热线的首要目的是( )。A.减少公司的总运营成本B.检测组织内部各单位实现组织目标的情况C.建立沟通渠道,方便人们报告有嫌疑的行为D.强调值得注意的地方,并减少对正常运作领域的关注
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问题:某部门销售增长10%、销售成本增长2%、存货增长15%、净利润增长8%。年终,内部审计经理完成了部门年终审计业务的计划定稿。根据有关数据,排在最前面的业务程序是:A.选择销售交易,追踪出货单据到销货成 ,来确定是否所有的出货都已记录B.安排年终存货的全面清点,要求内部审计师观察并测试年终存货C.编制产品的成本组成,对标准成本制度进行全面调查D.安排年终销售截止测试
问题:Under the documentary credit, which of the following is false?A.The buyer's bank will issue a documentary credit.B.The seller has his bank's undertaking to pay.C.If the seller presents the correct documents, he will be paid.D.A bank acts as an intermediary between the buyer and seller and is willing to provide trade.
问题:以下哪一项被认为是电子沟通的缺点( )。Ⅰ.信息超载Ⅱ.情绪的误传Ⅲ.较少的传输时间Ⅳ.纸质轨迹的缺乏A.只有Ⅰ和ⅡB.只有Ⅰ和ⅣC.只有Ⅰ、Ⅲ和ⅣD.Ⅰ、Ⅱ、Ⅲ、Ⅳ
问题:The external experts can provide many kinds of works except auditing.A.RightB.WrongC.Doesn't say
问题:将风险管理战略定位在最优水平上的是( )目标。A.成本最小化B.市场份额最大化C.损失最大化D.股东价值最大化
问题:听力原文:W: What is a smart card?M: A smart card is a secure, portable, tamper-resistant data-storage device. It has the exact size of a credit card and contains a computer with as much power as the original minicomputer.Q: What arc they talking about?(20)A.Cheque cards.B.Credit cards.C.Debit cards.D.Smart cards.
问题:对话理解听力原文:W: What kind of monetary policy instruments may your bank use?M: They include adjusting the base interest rate, regulating rediscounting and open market operations.Q: Which of the following wasn't mentioned by the man as a monetary policy?(11)A.The minimum deposit reserve.B.Adjusting the base interest rate.C.Regulating rediscounting.D.Open market operations.
问题:内部审计师最好采用以下哪种方法以使管理层认识到内部审计的必要性及其所带来的效益( )。A.通过公司的股东和监管机构去说服最高管理者接受这一观点B.向最高管理者宣传内部审计的作用,并与他们经常保持沟通和联系C.与最高管理者协商,许他们以好处,如提交他们最喜欢的审计报告D.允许最高管理者参与决定何种审计发现可以在审计报告中反映
问题:COSO全面风险管理框架,首席执行官对以下哪项内容不负责?A.与销售、市场、财务和其他经理人会晤以了解操作风险和风险对策B.建立通用风险语言C.监督与组织风险偏好相关的经营活动和风险D.领导高级管理层并提供指导
问题:在组织的隐私制度评估中,下列哪项内部审计师的哪项做法是合适的( )。A.考虑遵循相关的法律法规或标准B.企业隐私优先级控制措施C.评估组织的隐私商业战略D.以上都对
问题:下列属于ISO14000环境管理系列标准具有的特点是( )。A.强调污染的治理B.强制性C.可操作性D.指导性
问题:The company's prepayment to its supplier is regarded as a liability item.A.RightB.WrongC.Doesn't say
问题:以下哪种情况表明内部审计活动最有可能会为组织提供增值服务( )。A.高级和一线管理人员对强化现有控制都很感兴趣B.CAE任职不足一年,但其拥有非凡的新知识和自动化审计技术C.从历史上看,内部审计与其他职能领域没有展开交往D.董事会支持其口头承诺来治理、风险管理和控制资源方向
问题:On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.(46)A.short-termB.currentC.circulatingD.futures
问题:下列对于信息沟通的认识的描述,错误的是( )。A.信息传递过程中所经过的层次越多,信息的失真度就越大B.信息量越多,就越有利于进行有效的沟通C.善于倾听,能够有效改善沟通的效果D.信息的发送者和接收者在地位上的差异也是一种沟通障碍
问题:景区出售的门票通常包含一些常规景点,对一些特别景点往往需要游客另外购买门票,这种定价策略属于:( )A、系列产品定价B、分部定价C、选择品定价D、副产品定价
问题:Who may supply business loans in a remote area if there is no financial intermediaries offering such services?A.The local bank in the area.B.Business companies.C.Brokers in the Federal Funds.D.Correspondent banks.
问题:以下哪项可能损害参与风险管理过程初始建立阶段的内部审计师的独立性( )。A.对风险管理过程进行评估和编制报告B.评价管理层的风险过程的充分性和有效性C.管理已识别的风险D.应对已识别的风险实施控制
问题:听力原文:During the second half year, this bank had total assets of USD80.2 million.(7)A.The bank had aggregate assets of USD80,200,000.B.The bank had aggregate assets of USD80,020,000.C.The bank had aggregate assets of USD8,200,000.D.The bank had aggregate assets of USD18,200,000.