问题 单项选择题

根据以下信息,回答下面问题。

某助理内部审计师已连续第二年对财务部门进行审计,他对保存在经纪人手中的投资证券进行函证,发现许多大额证券都被现任财务主管在几年前不适当地作为个人贷款的抵押品。上一年该助理审计师在没有完成涉及证券的函证和证实在内的所有的审计程序步骤之前就错误地结束了该项审计,当时审计经理也错误地结束了复核工作。在这次发现有关的差错后,审计经理认为“这虽然是错误,但贷款已偿还,证券也已归还,我们也纠正了控制薄弱环节,并肯定以后不会再发生此类事情,再追究这个问题将会使所有涉及的人感到尴尬,就让它过去吧”。

在决定是否报告这种情况时,助理内部审计师应该考虑到()。

A.证券已被不当地用作抵押品

B.错误在于结束了未完成的工作

C.贷款已偿还,而且证券已归还

D.控制薄弱环节已被纠正

答案

参考答案:A

解析:

行为规则2.3指出,“内部审计师应披露其所知道的任何重要的事实,如果不披露,可能会歪曲他们所报告的审核活动”。不恰当地将证券用作抵押品是非法活动,不管这种情况是否得到纠正,都应予以报告:选项(b),(c)和(d)不正确,错误地结束未完成的工作、贷款和证券已归还以及控制薄弱环节已纠正都是事实,但它们与是否决定报告不恰当地使用证券一事不相关。内部审计师可以在审计报告中包括这些信息,但是否报告不应以这些信息为依据。

选择题
阅读理解

We’re all connected. You can send an e-mail message to a friend, and your friend can pass it on to one of his or her friends, and that friend can do the same, continuing the chain. Eventually, your message could reach just about anyone in the world, and it might take only five to seven e-mails for the message to get there.

Scientists recently tested that idea in a study involving 24,000 people. Participants had to try to get a message forwarded to one of 18 randomly(随意地,随机地) chosen people. Each participant started by sending one e-mail to someone they knew. Those who received it could then forward the e-mail once to someone they knew, and so on.

Subjects, who were randomly assigned by researchers from Columbia University in New York, lived in 13 countries. They included an Australian police officer, a Norwegian veterinarian, and a college professor.

Out of 24,000 chains, only 384 reached their goal. The rest petered out, usually because one of the recipients was either too busy to forward the message or thought it was junk mail.

The links that reached their goal made it in an average of 4.05 e-mails. Based on the lengths of the failed chains, the researchers figured out that two strangers could generally make contact in five to seven e-mails.

The most successful chains relied on casual acquaintances rather than close friends. That’s because your close friends know each other while your acquaintances tend to know people you don’t know. The phenomenon, known as the strength of weak ties, explains why people tend to get jobs through people they know casually but aren’t that close to.

So, start networking and instant messaging now. As they say in show business: It’s all about who you know.

小题1:If you want to get into touch with a stranger in the world, how many e-mails might it take for the message to reach him/her?

A.5 to 7

B.18

C.13

D.384小题2:Who does the word “subjects” refer to in the passage?

A.the 384 participants who lived in Australuia

B.the Norwegian veterinarians and college porfessors

C.the 24,000 people randomly assigned by reaearchers

D.the 18 people randomly chosen from 13 countries小题3:What does the phrase “peter out” mean in the fourth paragraph?

A.die out

B.pass away

C.disappear

D.pick out小题4:Why do people tend to get jobs more easily through casual acquaintances than close friends?

A.Because close friends don’t talk with each other so much.

B.Because casual acquaintances can help you know more people and make more friends.

C.Because close friends don’t spend so much time gathering together.

D.Because casual acquaintances are kinder and more willing to help others.小题5: In which part of a newspaper will readers read this passage?

A.Culture

B.Entertainment

C.Information and Technology

D.Health