问题 单项选择题 案例分析题

内部审计部门计划对制造业操作实施审计。审计目标是(1)评估执行任务的业绩质量(2)确认有关职员安全方面的法律法规要求是否得到正确地执行(3)确认制造业中使用的固定资产是否在会计记录中正确反映。

为了实现目标(2),下列哪项审计项目程序中最有效()

A.与行政管理当局成员会谈

B.检查有关系统设计和运行情况的文档并观察操作过程中对法规的遵循情况

C.要求政府管制部门进行检查

D.审查意外事故报告

答案

参考答案:B

解析:

本题考察采用何种方法来达到检查职员的安全是否得到保障。

A.不正确。与管理团队交谈可以得到一些信息,但是这些信息带有主观性。

B.正确。检查相关文档和观察相关操作可以达到审计目的。

C.不正确。要求管制部门的一次检查是没有道理的,而且成本太高。

D.不正确。从事故发生报告不能说明一个公司对员工的安全措施是否得力。即使没有一个安全事故发生,一个公司的安全措施也可能存在问题。

阅读理解

B

Volunteers, as an essential part of a successful world exposition, are a major channel for the public to participate in, serve and share the world exposition and a means to showcase the image of the host country and city. The following information is about the volunteer for the World Exposition 2010 Shanghai China.

I.Basic Requirements for Volunteers                         

●  Be willing to participate in voluntary services of Expo 2010;      

●  Age limit: Expo Site volunteers must be born before April 30,

1992 and Expo City Voluntary Service Station volunteers before

April 30, 1994;

●  Obey the laws and regulations of the PRC;

●  Be able to participate in training and relevant activities before the opening of Expo 2010;

●  Possess necessary knowledge and skills needed by the position;

●  Be in good health to meet the requirements of corresponding voluntary positions.

II.Further Information for Volunteers

●  Source

Residents of Chinese mainland, Hong Kong, Macau and Taiwan, as well as overseas Chinese, and foreigners can all apply to be the volunteers.

●  Signup methods

Applicants may log in onto the official websites for online signup.They may also consult or connect with the Expo Volunteer Stations.

●  Time

May 1 - December 31, 2009

Ⅲ.Volunteer Training

Volunteer training includes general training, special training and position training.General training is carried out through internet, while special training and position training are provided through classroom lectures and field practice.

IV.Volunteer Types

●  Expo Site volunteers refer to those offering voluntary services to visitors and the Organizer in the Expo Site, mainly including information, visitor flow management, reception, translation and interpretation, assistance for the disabled, and assistance in media service, event and conference organization and.volunteer management.

● Information booth volunteers are stationed in the Expo's information booths at key transportation centers, commercial outlets, tourist attractions, restaurants, hotels and cultural event places outside the Expo Site.They offer services including information, translation, interpretation and even first aid.

60.If you were born in April 1993, where can you be a volunteer?

A.In the Expo City.          B.In the host country.

C.In the Expo Site. D.In Chinese mainland

61.Which of the training will be done on the Internet?

A.Position training.             B.General training.

C.Classroom training.                 D.Special training.

62.Which of the following service is offered by information booth volunteers?

A.Visitor flow management.      B.Helping the disabled

C.Assistance in media service. D.Emergency First aid.

单项选择题