问题 单项选择题

内部审计师要确定由终端用户及局域网(LAN)上的其他共享用户开发的应用系统的文档记录是否遵守公司政策时,最适当的审计程序是:()

A.向终端用户发放调查问卷,以确定他们已经进行开发的局域网终端用户应用程序的情况。

B.向终端用户发放调查问卷,以测试他们对应用程序文档知识的掌握程度。

C.随机抽取一组终端用户,检查他们计算机中存储的所有应用程序是否都与公司的政策相符。

D.随机抽取一组存储在服务器中的终端用户应用程序,检查这些应用程序是否与公司的政策相符。

答案

参考答案:D

解析:

A.不正确,这只能提供终端用户开发应用程序的有限信息,却不能提供对公司政策遵循情况的任何信息。

B.不正确,这只能提供用户对公司政策了解程度的信息,却不能提供对政策遵循情况的信息。

C.不正确,这是一个很好的检测,但却局限于个人计算机中存储的应用程序,没有涉及用户间共享并被存储于服务器中的应用程序。更大的问题是它还要求内部审计师浏览所有的应用程序,而不仅仅是用户间共享的那些。

D.正确。这样内部审计师可以随机检查那些在用户间共享的应用程序。

阅读理解

Do you know how to play a game called “Musical Chairs”?It is easy to play and most people enjoy it. All you need are some chairs, some people and some way of making music. You may use a piano or any other musical instrument, if someone can play it. You may use a tape recorder. You can even use a radio.

Put the chairs in a row. The chairs may be put in twos, back to back. A better way is to have the chairs in one row with each chair facing in the opposite direction to the chair next to it.

The game is easy. When the music starts, the players walk round the chairs. Everyone goes in the same direction, of course, they should walk in time to the music. If the music is fast they should walk quickly. If the music is slow, they should walk slowly.

The person playing music cannot see the people in the game. When the music stops,the

players try to sit on the chairs. If a person cannot find a chair to sit on,he drops out. Then,before the music starts again,one chair must be taken away. When the music stops again one more player will be out.

At last, there will be two players and one chair. The one who sits on the chair when the music stops is the winner.   

小题1:If ten people are playing musical chairs,you must begin with ________.

A.nine chairs

B.ten chairs

C.eleven chairs

D.one chair小题2:Which of the following is not suitable for playing musical chairs?

A.A piano

B.A radio

C.A tape recorder

D.A telephone小题3:The chairs should be put ________.

A.with the desks

B.before the winner

C.all over the room

D.in a line小题4:When the music starts, the players must ________.

A.run about the room

B.get down

C.walk around the chairs

D.sit on the chairs小题5:Which of the following statements is NOT true?

A.The game “Musical Chairs” is not difficult to learn.

B.The last one can sit on the last chair.

C.The winner can sit on the chair.

D.If the person plays music, he cannot be the winner.

多项选择题