工作底稿是组织的资产。对工作底稿的良好控制是：（）
A．阻止业务客户看到工作底稿。
B．要求保存工作底稿至少3年。
C．要求电子工作底稿只能由编制此底稿的内部审计师更改。
D．当政府机构发出传唤需要工作底稿时，阻止交出。
参考答案：C
解析：
A．不正确，经过首席审计执行官的批准后，工作底稿可以向业务客户展示。
B．不正确，工作底稿应该一直保留到所需要的时间内。
C．正确。由于电子工作底稿不受制于创建或审核它们的人员的签名，因此需要特殊的规定来保护工作底稿的完整性。这些规定允许对电子工作底稿进行更改的人员安排职责，并因此不会留下任何线索。这类规则禁止其他人员变动工作底稿，但不禁止制作工作底稿的内部审计师变动工作底稿。
D．不正确，如果与工作底稿可能相关，则法庭可以规定必须提交工作底稿。
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| Sam _1_ doing chores. But he had to do _2_ chores. For example, on Mondays, Wednesdays _3_ Fridays he took out the trash. And on weekends he always washed his father's car. He a1so cleaned his own room _4_ a week. What a chore that was! _5_ he even had to _6_ after his little sister and brother. Sam had a foreign _7_ at school. His name was Kumar. _8_ chores in Kumar's family was very different. In the house only the girls did chores. His sisters made all the beds and cleaned all the rooms too, even his bedroom. His mother always cooked the meals, went shopping, and _9_ the food. So when Kumar talked to his friend Sam about chores, he felt very 1ucky. One day, Sam had an _10_. He wants to make a robot (机器人) to do the chores in the future. | ||||
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