内部审计部门已经对一项欺诈调查得出结论，该调查揭示出对以前从未发现的已签发财务报表的两年来的财务状况和经营结果的重大不利影响。内部审计主任应该立即通知：
A．受到该发现影响的对财务报表负责的外部审计公司。
B．适当的政府或管理机关。
C．适当的管理层和董事会的审计委员会。
D．最终负责编制正确日记账分录的内部会计职能部门。
参考答案：C
解析： A．不正确，参照题解C。
B．不正确，参照题解C。
C．正确。根据《框架》规定，“舞弊调查的结果可能表明舞弊在一年或几年中对机构的财务状况和经营成果已经产生了以前尚未发现的严重负面影响，而这些年份的财务报表已经公布。内部审计师应该将此发现通知管理高层和董事会”。
D．不正确，参照题解C。
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| It took Charlie several months to save up (积蓄) seven dollars. He wanted to 1 a model plane and went to the shop with the money. On the way, Charlie saw a little boy 2 on a corner of the street. 3 are you crying? Charlie asked. Those big boys took 4 my four dollars just now, the boy said, I was on 5 way to buy some exercise-books, but now I can't. Charlie thought of the 6 dollars in the pocket. He though of the model plane and the poor 7 . Charlie wanted to walk away, 8 he did not. At last he 9 four dollars to the boy and went home. Charlie 10 happy. Do you know why? He was happy because the little boy was happy. |
| ( )1．A．sell ( )2．A．cry ( )3．A．Why ( )4．A．out ( )5．A．my ( )6．A．there ( )7．A．some exercise-books C．three big boys ( )8．A．and ( )9．A．lent ( )10．A．becomes | B．buy B．to cry B．How B．off B．their B．seven B．though B．gave B．seemed | C．hold C．crying C．The reason C．up C．his C．four B．seven dollars D．littte boy C．but C．borrowed C．feels | D．bring D．cried D．for D．away D．a D．little D．so D．took D．felt |