问题 单项选择题

内部审计师最有可能在何时向业务客户出示工作底稿:

A.怀疑有舞弊发生时。
B.内部审计师已经记录了具体的损坏事项。
C.内部审计师认为内容没有争论。
D.需要业务客户的意见以评价重要性和准确性。

答案

参考答案:D

解析: A.不正确,在业务客户涉嫌舞弊时,就不应向业务客户出示工作底稿。
B.不正确,在内部审计师与客户的关系因此受到损害或使业务目标妥协时,通常就不应向业务客户出示工作底稿。
C.不正确,近似有争议的事件也可能会损害业务程序。
D.正确。在业务目标不受妥协的情况下,内部审计师可以部分或全部地向业务客户出示工作底稿。比如,为鼓励业务客户采取纠正措施,可以将特定业务程序的结果与业务客户共享。可以同业务客户一起审核工作底稿以及业务沟通的草稿,以核实业务的准确性、完整性和重要性。不过,完全的披露可能会损害内部审计师的程序,并且,在开展舞弊调查时,从来都不能与业务客户共享工作底稿。

阅读理解

Lee Humberg, district manager for the U.S. Department of Agriculture’s Animal and Plant Health Inspection Service, is the man in charge of figuring out how to remove the flocks (群) of 15,000 to 20,000 Canada geese(大雁) that could strike planes flying in and out of the New York area. The Port Authority, the agency that manages airport in New York and New Jersey, estimates that there have been as many as 315 bird strikes annually in the past 30 years.

Bird strikes have been a hot topic since a US Airways jet suffered a “double strike” and made an emergency landing on the Hudson River in January 2009. All 155 passengers were rescued safely and the flight was called “Miracle on the Hudson”. The plane finally ended up at the Carolinas Aviation Museum. The next major bird strike may not have such a happy ending.

To thin the flocks, Humberg and his team have tracked down goose nests and killed eggs with corn oil. They’ve also terrified the birds with dogs, remote-controlled boats and kites that look like eagles. But the only method that effectively decreases the goose population is the one that angers animal lovers the most: gassing hundreds at a time.

“If all you are doing is goose harassment (骚扰) every day, it’s very frustrating, because you are just playing Ping-Pong with the birds,” Humberg told New York magazine. “It’s basically an arms race to come up with the tools to deal with them.”

Now New York City plans to send the geese captured to Pennsylvania to be cooked and distributed at food banks as meals for the poor. That might just be a fate better than flying into a 747 engine.

小题1:What can we learn form Humberg?

A.He does research on geese’s living conditions.

B.He makes efforts to protect wild birds.

C.He deals with the danger of birds at airports.

D.He tries to find newer and safer airlines.小题2:Why was the flight called “Miracle on the Hudson”?

A.It suffered a “double strike”.

B.It arrived at a plane museum.

C.It only caused a few deaths.

D.It succeeded in landing on a river.小题3:By saying “you are just playing Ping-Pong with the birds”, Humberg means ______.

A.It’s interesting to fight with the birds

B.It’s a skill-needed race against the birds

C.you can’t defeat the bird in the end

D.you should live with birds peacefully小题4:It can be inferred from the passage that ______.

A.Canada geese can fly as high as planes

B.New York airlines are in poor management

C.bird strikes happen once a week on average

D.the poor may also benefit from Humberg’s work

多项选择题