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
查看答案
问题：A revolving credit commitment gives the borrower assurances of the availability of funds over unexpected period of tight credit in future years.A．RightB．WrongC．Doesn't say
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
问题：The amount of checks debited against New York banks in October 1982 was 39.27 trillion, which was 42% of the aggregate amount of checks of all the insured banks that month.A．RightB．WrongC．Doesn't say
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：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：A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.(46)A．profitB．capitalC．incomeD．cash
问题：短文理解听力原文： Credit card fraud is a big problem. Card fraud in the U.S. involving bank cards alone totaled $ 680 million last year, which represented an increase of more than 35% over a 10-year period. However, the tide is beginning to turn, and the growth percentage of fraud is diminishing technologies are becoming more widely used. In 1994, Visa card fraud in the U. S. was as new equal to the figure posted in 1992. At Master Card, bogus card transactions rose 14% from 1993 to 1994. Even so, the growth rate has slowed considerably from the beginning of the decade. That looks good news for bankers and for average card holders as well.21. What is the passage mainly about?22.How much did bank card fraud involve in U.S. last year?23.What conclusion can we draw concerning card fraud?(21)A．Bank card business.B．Bank card fraud.C．Technologies used in bank.D．International card fraud.
问题：The external experts can provide many kinds of works except auditing.A．RightB．WrongC．Doesn't say
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：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：以下哪项不是风险转移的例子A.多样化。B.套期保值。C.自保险。D.损害免责协议。
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：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：What will the buyer do if his bank buys the draft for him?A．He will open a letter of credit.B．He will repay the bank a short-term loan.C．He will buy back the draft.D．He will return the money to the seller.
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：听力原文：M: I'm leaving for America and still have some RMB with me. There is about 700 yuan left. Can I change it back into US dollars?W: Yes, we can convert your leftover RMB back into foreign money.Q: How much RMB yuan does the customer want to exchange for US dollars?(19)A．700 yuan.B．600 yuan.C．650 yuan.D．750 yuan.
问题：听力原文： Banker's acceptances are a very old form. of commercial credit. They provide, in essence, a method whereby a bank may add its good name and reputation to bills of a borrower, thereby making the bills much more marketable than it would otherwise be. Specifically, the mechanics of the operation typically, work like the following. Suppose that an American exporter sells wheat to a German importer. The terms of the sale are that the German importer will pay for the wheat ninety days after it is shipped. For a variety of reasons, however, the American firm may want its money now, and not want to wait the ninety days. If so, it may issue a draft on its bank ordering the bank to pay a stipulated sum of money to the holder of the draft ninety days from now. Along with the draft, the American exporter will send the appropriate documents showing that the wheat has actually been shipped. When the bank receives the draft, together, with the documentation, it stamps "accepted" across the face of it.27. What are banker's acceptances?28.Who is the drawee of the draft mentioned in the passage?29.What should be attached to the draft when it is presented for acceptance?30.How does the bank accept the draft?(27)A．They are drafts issued by a bank on another bank.B．They are a very old form. of commercial credit.C．They are exchange bills discounted by customers.D．They are checks cashed through the ATMs.
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：Default risk refers to the possibility that a borrower may ______.A．be unable to repay the principal on his loanB．be unable to make the interest payments on his loanC．go bankruptD．all of the above
