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问题 单项选择题

以下关于病毒的描述中，正确的说法是

A．只要不上网，就不会感染病毒

B．只要安装最好的杀毒软件，就不会感染病毒

C．严禁在计算机上玩电脑游戏也是预防病毒的一种手段

D．所有的病毒都会导致计算机越来越慢，甚至可能使系统崩溃

答案

参考答案：C

解析： 病毒的传播途径很多，网络是一种，但不是唯一的一种，再好的杀毒软件都不能清除所有的病毒，病毒的发作情况都不一样。

单项选择题

某投标人在编制投标文件的时候出现了不同的意见，以下观点正确的是（）

A.由于招标文件中没有要求提交投标保证金，投标人就可以不予提交

B.即使招标文件中没有要求提交投标保证金，投标人也要提交

C.投标保证金的数额与投标报价相同

D.投标保证金的数额与工程预付款相同
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问答题

Following a competitive tender， your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co‘s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.

Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory， sales and purchasing systems are computerised， with each location maintaining its own computer system. The software in each location is the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co‘s head office to produce management and financial accounts.

You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal & Co‘s audit software to interrogate the computerised inventory systems in each location of Tirrol Co （except for head office） as part of inventory valuation testing. However， you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.

Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically， the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year‘s audit.

Required：

Explain how you will evaluate the computer systems documentation produced by the internal audit department in order to place reliance on it during your audit. （6 marks）

 
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