问题
单项选择题
According to the Global Investment Performance Standards (GIPS), which of the following is not a part of the verification process（）
A. Verification to be undertaken by the firm’s compliance department.
B. To test whether firm has complied with all the composite construction requirements.
C. To test whether the firm’s process and procedures are designed to calculate results in compliance with GIPS standards.
答案
参考答案：A
解析：
[分析]： 审核是指由第三方对一家投资管理公司的业绩核算程序和过程进行审查，主要审查以下内容： (1) 被审核公司是否在全公司的范围内符合CIPS标准对复合投资组合构建所作的要求。 (2) 被审核公司计算和表述业绩结果的相关程序是否符合GIPS标准的要求。 [考点] 审核应遵循的要求