最终的业务沟通中的建议应关注哪类属性？（）
A．原因。
B．情况。
C．标准。
D．影响。
参考答案：A
解析：
A．正确。建议要以观察和结论为依据。客户要求采取行动来纠正现有的状况并改善运营。业务观察和建议应以四个属性为依据。标准是在进行评价或核证时应用的标准、措施或期望值(即什么应该存在)；情况是内部审计师在检查过程中发现的事实证据(即存在什么)；原因是预期和实际情况之间存在差异的原因(即为什么会存在差异)；影响是由于情况与标准不一致，机构或其他部门面临的风险(即差异的影响)。因此，建议关注原因属性，因为它指出了必要的纠正措施。
B．不正确，情况属性仅说明“是什么”，充当与既定标准比较的依据。
C．不正确，标准说明“应该是什么”，并与情况陈述进行比较。
D．不正确，影响属性关注观察的重要性。
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| Different things usually stand for different feelings. Red, for example, is the color of fire, heat, blood and life. Red is used for signs of 1 , such as STOP signs and fire engines. Orange is the bright, warm color of leaves in autumn. People say orange is a 2 color. Yellow is the color of sunlight. People say it is a cheerful color. Green is the cool color grass in spring. In general, people 3 two groups of colors: warm colors and cool colors. The warm colors are red, orange and yellow. Where there are warm colors and a lot of light, people usually want to be active. Those who like to be with 4 like red. The cool colors are black and blue. Where are these colors, people are usually worried. Some scientists say that time seems to go by 5 in a room with warm colors. They suggest that a warm color is a good way for a living room or a 6 . People who are having a rest or are eating do not want time to pass quickly. Cool colors are better for some offices if the people working there want time to pass quickly. | ||||
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