企业内部控制基本规范讲解课堂测试（国外英文资料）.doc

企业内部控制基本规范讲解课堂测试（国外英文资料） -- -- 1 -- 1. A lot of group enterprise ended in failure, bankruptcy, many events serious internal control group enterprise, through the analysis and research, in summary, the main problem reflected in () ABCDEF A. management level improvement lags behind the formation of speed, resulting in financial risk The financial management of the group is increasing The corporate governance structure is imperfect D. group companies lack financial risk awareness E. Lack of tools and means for managing financial risk management The financial risk management of the group is not systematic 2. Internal control is a unit in order to ensure the quality of accounting information is reliable and effective, to ensure the safety and integrity of the assets, ensure the implementation of relevant laws and regulations and rules, and the formulation and implementation of a control system. () a. A. right B. errors 3. The enterprise internal control basic norms, requirements shall be implemented as of () within the scope of the listed company at first, at the same time, encourage private other large and medium-sized enterprises. D A. on May 22, 2008 B. on January 1, 2010 C. on October 1, 2009 D. on July 1, 2009 -- -- -- -- 1. 404 in the United States congress enacted sarbanes-oxley, requires companies in the annual report disclosure internal control evaluation report, the system arrangement is only applicable Yu Zaimei listed domestic companies in the United States. (B) A. right B. errors The basic regulatory system of Chinese enterprises includes () ABC A. the guidance of internal control evaluation B. enterprise internal control guidelines C. internal control audit guidance D. the internal control of accounting guidance The evaluation guidelines do not include () D A. internal control evaluation organization B. internal control defect identification C. internal control evaluation D. The review of the report The main reasons for the formation of internal controls ar