根据以下信息,回答第44题至第47题。某家中等规模的内部审计机构的审计主管担心管理层

题型:单项选择题

问题:

根据以下信息,回答第44题至第47题。

某家中等规模的内部审计机构的审计主管担心管理层将内部审计职能外包。因此,审计经理采纳了非常激进的方案来提升内部审计部门。这位审计经理计划向管理层和审计委员会 提交有关结果,并在运用新方案后建议对内部审计章程进行修改。为提升内部审计部门在组织中的正面形象,这位审计经理采取了以下六项措施:

1.审计任务集中在经济和效率审计。审计只关注成本节约额,每份审计报告都要突出节约的潜在成本额。负面发现要省略掉。

2.所有审计报告草稿都要经被审计方仔细审核,以便他们提出意见。在形成最终的审计报告时要仔细地考虑被审计方的意见。

3.参与信息技术开发小组成员之一的信息技术审计师,要审核融入主要计算机应用程序的控制程序。

4.假定资源有限的情况下,审计经理实施了风险分析来确定所要审计的领域。这同以往确保每三年审核完所有业务的方法有明显的不同。

5.为节约时间,审计经理不再要求每次审计都要完成标准的内部控制调查问卷。

6.在审计师发现管理层和被审计方没有制定用于评价被审计方业务的专门标准或数据时,审计小组被告知对被审计方开展调研,制定专门标准,以及审核标准,并在标准可以接受的情况下,利用该标准来评价被审计方的业务。如果被审计方不同意该标准,就要进行协商直到达成可接受的标准。审计报告要陈述同规定标准有关的被审计方的业务。

考虑审计经理采取的第2项、第3项以及第4项措施,下列()项违反了ⅡA《标准》。

A.措施2、3和4 

B.只有措施4 

C.只有措施2和3 

D.都不违反

考点:注册内部审计师内部审计活动注册内部审计师内部审计活动
题型:单项选择题

阅读理解。

     What is the relationship between violence and sports? Psychologists say that there are many

reasons for violence at sports events.One is alcohol.Many fans drink a lot at games.When

people drink, they are more likely to do abnormal things.Psychologist Dennis Brock says,

"Quiet people become loud.Normally nonviolent people become destructive. "

     David Sampson, a sports sociologist, says, "These are often celebratory riots- a large number

of very happy people mixed in with large amounts of alcohol.They don't often seem dangerous

in the beginning, but things get violent quickly. "

     Another reason for violence at sports events is the crowd.When individuals are in a large

group of people, they can lose their sense of personal responsibility.Edward Hirt, a social

Psychologist, says that research shows that people do things in crowds that they would never

do alone.People in crowds feel anonymous - no one knows who they are.Crowds also

make people feel powerful.They stop making personal decisions.They just follow the crowd.

Social psychologists call this a "mob mentality".

Dave Zarifis, head of public safety says, "Some people don't even come to celebrate.They want

to drink hard and make trouble.Someone does something stupid, and it grows from there.You

get a mob mentality.People think it's OK to do almost anything.They think, 'There are so many

of us and not enough of them. '

Social psychologist Dr.Sharon Kennedy says that there are some things officials can do to prevent

violence.Making sure that an area is not overcrowded is very important.Officials should also think

of games as "big parties." Then they will prepare differently.Kennedy says that in Great Britain they

are controlling the problem with cameras in all the stadiums."When you know someone is watching,

you are much less likely to behave badly. "

1. Which of the following best gives the main idea of the first two paragraphs?  

A. There's a connection between violence and sports

B. One cause of violence at sports events is alcohol.

C. There are many reasons for violence at sports events.

D. David Sampson and Dennis Brock have the same opinion.

2. Which of the following does NOT belong to a "mob mentality"?

A. "I must drink some alcohol to stop myself feeling shy. "

B. " It's safe to do what many people are doing. "

C. "There are so many of us and not enough of them. "

D. " No one knows I'm doing this. "

3. The last paragraph is mainly about ______.

A. how to turn games into big parties

B. why to install cameras in stadiums

C. how to prevent violence at sports events

D. how to avoid oneself behaving badly

4. What lesson can we learn from this passage?

A. Never drink any alcohol no matter where you are.

B. Whenever you are watching a game, you should keep quiet.

C. Never follow blindly no matter how many people are doing something.

D. Be careful when you are at a stadium because there are cameras there.

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信号机按类型可分为信号机和信号表示器两类。

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叶稻瘟有四种病斑类型,其中表示该品种抗病的病斑类型为()。

A.白点型

B.褐点型

C.急性型

D.慢性型

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液化石油气在常温和大气压力下是()态。

A、固

B、液

C、气

D、不一定

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运行中汽轮机有漏汽、漏水现象时,应根据小型试验添加()

A、抗氧化剂

B、破乳化剂

C、T746防锈剂

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