问题 单项选择题

在对银行开展的审计所形成的审计报告中,内部审计师将主要问题的审计发现归为“缺陷”,将非主要问题的审计发现归为“待改进的地方”。以下哪项可恰当地归在“待改进的地方”

A.很多担保贷款没有为抵押财产提供保险。
B.贷款官员还对贷款收益的支付出具支票。
C.由于没有将给客户特定的对账邮件和每月的报表合并邮寄,银行发生了不必要的邮寄成本。
D.在某个分行,出纳员身后的桌子上存放了大笔现金。

答案

参考答案:C

解析: A.不正确,很多担保贷款没有为抵押财产提供保险对于银行来说是严重的风险暴露,会对银行的财务报表产生重大的影响。
B.不正确,不能允许贷款官员准备支付支票并向银行客户授予贷款。这两个职务应分离以防止可能的员工舞弊。
C.正确。对于所考虑的主要问题,缺陷应是重大的,并且需要纠正;非重要的问题可以指出,但不需要纠正。银行没有将给客户特定的对账邮件和每月的报表合并邮寄而发生不必要的邮寄成本不构成严重的风险暴露。
D.不正确,限制接触现金的做法违反了相应的内部控制政策。

问答题
阅读理解

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The Internet has become part of teenager life.

A new report on 3,375 students aged from 10 to 18 in seven Chinese cities found that 38 percent of them believe they use the Internet often.

While most of them get useful information and use the Internet to help in their studies, some are not using it in a good way.

In order to help young people use the Internet in a good way, a textbook on good Internet behavior(行为) has started to be used in some Shanghai middle schools this term. The book uses real examples to teach students all about good ways of using the Internet. The book gives useful advice such as it is good to read news or find helpful information to study.

Some students also make online friends. But if you are meeting a friend offline, make sure your parents know. Teachers and parents all think the book is of great help. A teacher said the book would be a guide for teens using the Internet. She believes it will keep students away from bad sites. “Many students are using the Internet without guidance from their parents,” she said. “The book will teach students how to be a good person in the online world.”

60. The textbook mainly tells us ____.

A. why we should use the Internet B. how to study using the Internet

C. how to use Internet correctly    D. how to get help from others

61. What’s the attitude(态度) of teachers and parents towards the textbook?

A. They are against it.                         B. They are for(支持) it.

C. The passage doesn’t mention.      D. They don’t care about it.

62. According to the passage, teenagers are NOT encouraged to ____.

A. read online news      

B. go online

C. find helpful information online

D. meet a friend offline without letting their parents know

63. From this passage we know that ____.

A. more and more students have given up visiting bad Web sites

B. schools and teachers begin to pay attention to students’ use of the Internet.

C. no more homework will be given in Shanghai middle schools

D. less and less information can be found on line