大工14秋《外部操纵与风险治理》在线功课3谜底(国外英文资料).docVIP

大工14秋《内部控制与风险管理》在线作业3答案(国外英文资料) Great works 14 autumn internal control and risk management online homework 3 First, radio questions (10 questions, 50 points) V 1. from the point of view of control objectives, relevant internal controls can prevent, detect and correct significant misstatement of financial statements, referring to (C). Effectiveness of internal control of A. compliance objectives Effectiveness of internal controls on B. asset objectives C. reports on the effectiveness of target internal controls D. effectiveness of internal control objectives 2., it is generally indicated that there may be a major flaw in the internal control of corporate financial reporting (B). A. enterprise decision-making error, resulting in unsuccessful mergers and acquisitions B. fraud of directors, supervisors and senior management personnel C. managers or technicians are running away D. frequent negative news media 3., if an enterprise corrects the published financial statements, it usually indicates that the enterprises internal controls may exist (A). A. major defects B. important defects C. general defects D. serious defect 4., the main responsibility of the internal control evaluation of the internal control evaluation is (A). A. board of directors B. Manager C. supervisory board D. audit committee 5. the internal audit oversight in routine supervision does not include (C). A. formulate internal audit plan, organize regular production and operation audit, internal control, special audit and special investigation, etc. B. enterprise directors, senior management personnel and subordinate units responsible for the clean working conditions, management system of the implementation of internal control, the actual effect of the supervision and inspection, and to the board of directors or managers put forward management suggestions C. in accordance with the risk assessment results, the enterprise identified significant risks of control and effectiveness of ongoing supervision D.