黄河企业集团公司为加强内部控制建设，提高管理水平，对实现集团公司整体上市做准备，召开了由集团公司领导班子成员和各子公司负责人参加的内部控制专题研讨会，针对各企业内部控制的薄弱环节找差距，提建议，以尽可能完善集团公司的内部控制体系。下面是相关负责人的发言要点：
集团公司董事长张立：内部控制对集团公司的发展非常重要，目前无论是国外企业还是国内企业，对内部控制建设都极为重视。内部控制有六要素，即控制环境、风险评估、控制活动、信息与沟通、内部会计控制和内部管理控制，每个企业都要从这六个方面进行分析，找出本单位内部控制的薄弱环节。
甲子公司总经理李达：董事长说得对。比如我们企业就非常重视控制环境。控制环境规定了单位的纪律与构架，影响经营管理目标的制定，营造单位文化氛围并影响员工的控制意识，是实施内部控制的基础。为此，我们印制了内部控制员工手册，增强全体员工的整体风险意识和风险管理理念，将内部控制作为我任期内的第一目标。此外，专门设立了内部审计机构，由我负责，对内部控制进行不断的检查，发现问题及时向我报告。
乙子公司董事长章泉：李总对内部控制如此重视，真是令我佩服!我们意识到了风险评估在内部控制中的重要性。在企业经营过程中外部环境变化太快，有可能给企业带来灭顶之灾，为此我们经常进行风险评估，包括目标设定、风险识别、风险分析、风险应对、风险管理和风险监控。比如，我们为了杜绝财务风险，规定不得从外部贷款，只能从内部积累中获取资金，保证不会因为还款能力不足导致企业破产；又如，为了杜绝经营风险，我们公司规定，一律不得赊销，只能采用现金收款方式销售，即使采用银行汇票结算也不可以，因为银行汇票也有假的。
丙子公司副总经理吴用：章董风险意识很强，我们深受启发。我们公司利用内部控制的一切有效方法，包括职责分工控制、授权批准控制、会计系统控制、财务风险控制、预算控制、财产保全控制、内部报告控制、信息技术控制、绩效考评控制等，对公司可能产生的各种风险进行全方位的控制。比如，我们公司规定，出纳入员不得兼任稽核、会计档案管理和所有账目的登记工作，严格进行职责分工控制；又如，财务专用章由专人保管，董事长的个人名章只能由个人随身携带保管，即使出国考察也不例外，宁愿效率低，也要保证不出事。
集团公司总经理黄超：我非常赞成各位的意见，各位领导一定要抓好内部控制这一头等大事。我以身作则，以后凡是涉及重大对外投资、重大工程项目的，一定要及时报告，由我亲自审批，这样心里才踏实。
要求：
从企业内部控制理论和方法角度，指出上述企业负责人在会议发言中的观点有何不当之处，并分别简要说明理由。

阅读理解。

     Everybody hates it, but everybody does it . A recent report said that 40% of Americans hate tipping .

    In America alone , tipping is a $16 billion-a-year industry .Consumers acting politely ought not to pay

more than they have to for a given service . Tips should not exist . So why do they ? The common opinion

in the past was that tips both rewarded the efforts of good service and reduced uncomfortable feelings of

inequality. And also, tipping makes for closer relations. It went without saying that the better the service,

the bigger the tip .

    But according to new research from Cornell University , tips no longer serves any useful function . The

paper analyzes numbers they got from 2547 groups dining at 20 different restaurants . The connection

between larger tips and better service was very weak . Only a tiny part of the size of the tip had anything

to do with the quality of service .

     Tipping is better explained by culture than by the money people spend . In America , the custom came

into being a long time ago . It is regarded as part of the accepted cost of a service. In New York

restaurants , failing to tip at least 15% could well mean dissatisfaction from the customers . Hairdressers

can expect to get 15%-20% , and the man who delivers your fast food $ 2. In Europe , tipping is less

common . In many restaurants the amount of tip is decided by a standard service charge . In many Asian

countries , tipping has never really caught on at all . Only a few have really taken to tipping.

    According to Michael Lynn , the Cornell papers' author , countries in which people are more social or

outgoing tend to tip more . Tipping may reduce anxiety about being served by strangers . And , says ,

Mr . Lynn, "in America , where people are expressive and eager to mix up with others , tipping is about

social approval . If you tip badly , people think less of you . "Tipping well is a chance to show off ."

1. This passage is mainly about ______.

A. different kinds of tipping in different countries

B. the relationship between tipping and custom

C. the original and present meaning of tipping

D. most American people hate tipping

2. Which of the following best explains the underlined phrase "caught on" ?

A. been hated  

B. become popular  

C. been stopped  

D. been permitted

3. Among the following situations , in your opinion , who is likely to tip most ?

A.A Frenchman just quarreled with the barber who did his hair badly in NY.

B. A Chinese student enjoyed his meal in a famous fast food restaurant in NY.

C. A Japanese businessman asked for a pizza delivery from a Pizza Hut in NY.

D. An American just had a wonderful dinner in a well-known restaurant in NY.

4. We can infer from this passage that  _______.

A. tipping is no longer a good way to satisfy some customers themselves

B. tipping has something to do with people's character

C. tipping in America can make service better now

D. tipping is especially popular in New York