问题 单项选择题

内部审计师在完成一项调查后认为某位员工偷取了大量的现金。有关这项发现所提交的报告草稿应当由下列()项人员来审核。

A.法律顾问 

B.董事会下属的审计委员会 

C.单位的总经理 

D.外部审计师

答案

参考答案:A

解析:

由法律顾问审核可以降低受指控员工起诉组织所发布的有关陈述的可能性。选项(b)不正确,审计委员会只有在法律顾问审批过这份最终报告草稿后才能收到这份报告。选项(c)不正确,如果合适的话,总经理可以在法律顾问审批过这份最终报告草稿后收到这份报告。选项(d)不正确,如果向外部审计师发送所有的内部审计报告的副本是惯例的话,这份最终报告应该是经过法律顾问审批过的。

名词解释
单项选择题

When an invention is made, the inventor has three possible courses of action open to him: he can give the invention to the world by publishing it, keep the idea secret, or patent it.

A granted patent is the result of a bargain made between an inventor and the state, by which the inventor gets a limited period of monopoly (垄断) and publishes full details of his invention to the public after that period terminates (终止).

Only in most exceptional circumstances is the life-span of a patent extended to alter this normal process of events.

The longest extension ever granted was to Georges Valensi: his 1939 patent for color TV receiver circuitry was extended until 1971 because for most of the patent’s normal life there was no color TV to receive and thus no hope of reward for the invention.

Because a patent remains permanently public after it has terminated, the shelves of the library attached to the patent office contain details of literally millions of ideas that are free for anyone to use and, if older than half a century, sometimes even re-patent. Indeed, patent experts often advise anyone wishing to avoid the high cost of conducting a search through live patents that the one sure way of avoiding violation of any other inventor’s right is to plagiarize a dead patent. Likewise, because publication of an idea in any other form permanently invalidates (使无效) further patents on that idea, it is traditionally safe to take ideas from other areas of print. Much modern technological advance is based on these presumptions of legal security.

Anyone closely involved in patents and inventions soon learns that most "new" ideas are, in fact, as old as the hills. It is their reduction to commercial practice, either through necessity of dedication, or through the availability of new technology, that makes news and money. The basic patent for the theory magnetic recording dates back to 1886. Many of the original ideas behind television originate from the late 19th and early 20th century. Even the Volkswagen rear engine car was anticipated by a 1904 patent of a cart with the horse at the rear.

The main idea of the last paragraph is that ().

A. most new ideas are, in fact, as old as hills.

B. it is the reduction to commercial practice that makes news and money

C. many of the original ideas behind TV originated earlier

D. Volkswagen rear engine car originated from a cart with the horse at the rear