问题 单项选择题

某当地银行聘请地区银行的内部审计师供职于该银行的董事会。这家银行与地区银行在许多同类市场上都存在竞争关系,但更关注消费者的理财业务,而非商业理财。在接受这个职位时,内部审计师:
Ⅰ.会违反ⅡA的《职业道德规范》,因为供职于当地银行的董事会可能会与内部审计师所在银行的最佳利益发生冲突。
Ⅱ.会违反ⅡA的《职业道德规范》,因为在供职于当地银行的董事会时所取得的信息可能会影响有关潜在的购并建议。

A.仅有Ⅰ。
B.仅有Ⅱ。
C.Ⅰ和Ⅱ。
D.既非Ⅰ,也非Ⅱ。

答案

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《职业道德规范》,内部审计师不应参与或有任何可能会损害,或据推测会损害其无偏评估的任何活动或关系。这种参与包括那些可能会与组织的利益有冲突的活动或关系。相应地,在当地银行的董事会供职会构成利益冲突,并可能损害内部审计师客观地执行有关潜在购并业务的能力。
D.不正确,参照题解C。

阅读理解

阅读理解。

      Until late in the 20th century most Americans spent time with people of different generations. Now

middle-aged Americans may not keep in touch with old people until they are old themselves.

      That's because we group people by age. We put our three-year-olds together in day-care centers, our

13-year-olds in schools and sport activities, and our 80-year-olds in senior citizen homes. Why?

      We live far away from the old for many reasons. Young people sometimes avoid the old to get rid of

fears of aging and dying. It is much harder to watch someone we love disappear before our eyes. Sometimes

it's got hard that we stay away from the people who need us the most.

      Fortunately, some of us have found our way to the old. And we have discovered that they often save

the young.

      A reporter moved her family into a block filled with old people. At first her children were disappointed.

But the reporter baked banana bread for the neighbors and had her children deliver it and visit them. Soon

the children had many new friends, with whom they shared food, stories and projects. "My children have

never been lonely," the reporter said.

      The young, in turn, save the old. Once I was in a rest home (养老院) when a visitor showed up with

a baby, she was immediately surrounded. People who hadn't gotten out of bed in a week suddenly were

ringing for a wheelchair. Even those who had seemed asleep woke up to watch the child. Babies have an

astonishing power to comfort and cure.

      Grandparents are a special case. They give their grandchildren a feeling of security and continuity. As

my husband put it "My grandparents gave me a deep sense that things would turn out right in the end."

Grandchildren speak of attention they don't get from worried parents. "My parents were always telling me

to hurry up, and my grandparents told me to slow down," one friend said. A teacher told me she can tell

which pupils have relationships with grandparents: they are quieter, calmer and more trusting.

1. Now in an American family, people can find that ______. [ ]

A. children never live with their parents

B. not all working people live with their parents

C. aged people are supported by their grandchildren

D. grandchildren are supported by their grandparents

2. Seeing a baby, the old people got excited because ______. [ ]

A. they had never seen a baby before

B. the baby was clever and beautiful

C. the baby brought them the image of life

D. the baby's mother would take care of them

3. Why are some children quieter, calmer and more trusting? [ ]

A. Because they have relationships with their grandparents.

B. Because their worried parents ask them to act like that.

C. Because they have nothing to worry about.

D. Because their teachers ask them to act like that.

4. Which of the following can show the fact that the old often save the young? [ ]

A. The old can become friends of the children and the children may not feel lonely.

B. The old get excited when they see a baby.

C. The old can cure the young when they are sick.

D. Babies have an astonishing power to comfort and cure.

单项选择题 A型题