问题 单项选择题

内部审计活动在组织道德文化方面最不能发挥作用的是以下哪项

A.鉴于独立性的可能损失,避免支持道德文化的活动。
B.评价组织正式行为规范的有效性。
C.对治理过程的有效性承担责任。
D.成为首席道德官。

答案

参考答案:A

解析: A.正确。内部审计师应成为道德的积极倡导者。所谓最小作用就是内部审计师最不能履行他的职责、发挥他的作用的状态。内部审计的独立性虽然很重要,但它与组织的利益以及最终目标相比,是不值一提的。内部审计发挥最小作用的方式就是不去发挥作用,因此,害怕独立性问题而不敢发挥作用是内部审计师的最差选择。
B.不正确,这是内部审计活动在组织道德文化方面的最佳作用。根据《框架》,内部审计活动应评价和改进组织的治理过程,为组织的治理过程作贡献,公司治理有助于:①制定、沟通价值和目标。②监督目标的实现情况。③确保受托责任。④维护价值。道德文化与治理过程有关系。因此,内部审计师应该至少定期评估组织的道德氛围,并要评估为实现遵纪守法的理想水平而采取的其他程序的有效性问题。作为这项评估的组成部分,内部审计师应该评价组织的正式行为规范的有效性,包括相关的陈述、政策和其他较为理想的表达形式。
C.不正确,对治理过程的有效性承担责任或成为首席道德官都能促进组织道德文化的建设。
D.不正确,参照题解C。

选择题
阅读理解

阅读理解。

     Hidden passengers traveling in ships, trucks, or even cars can be a terrible trouble. As for this, there is a great difference between human beings and insects. The former make every possible effort to avoid being discovered. _1_.

     _2_. Hearing a strange noise from the back of the car, he naturally got out to examined

the wheels carefully, but he found nothing wrong, so he continued his way.  _3_. Quickly turning his head,

the man saw something like a great black cloud following the car. When he stopped at a village further on, he was told that a queen bee must be hidden in his car as there were thousands of bees nearby.

     _4_. After an hour's hard driving, he arrived safely in London, where he parked his car

outside a hotel and went in. Soon afterwards a customer who had seen him arrive hurried in to tell him that his car was covered with bees. And he advised that he should call a bee- keeper. _5_.  He found the

unwelcome passenger hidden near the wheels at the back of the car. Very thankful to the driver for this

unexpected gift, the bee-keeper took the queen and her thousands of followers home in a large box.

A. In a short time a bee-keeper arrived.

B. Insects are very important to human beings.

C. An unfortunate man had to stop his car on his way from a country village to drive to London

D. On learning this, the man drove away as quickly as possible.

E. The driver gave the bee-keeper a special gift.

F. Again the noise began immediately and became even louder.

G. The latter, however, quickly draw attention to