问题 单项选择题

内部审计师认识到有时即使有关方同意采取相关纠正措施,但不会真正落实。因此,在确认业务中,内部审计师应该:

A.确定必要的后续追踪工作的程度。
B.鉴于管理层所负的最终责任,由管理层决定何时采取后续追踪。
C.只有在管理层要求内部审计师的帮助时方可开展后续追踪工作。
D.编制后续追踪报告,将所有的审计发现和建议以及它们对经营业务的重要性记录在案。

答案

参考答案:A

解析: A.正确。首席审计执行官应确定确认业务的后续追踪的性质、时间和范围。
B.不正确,确定后续追踪的性质、时间和范围不是管理层的责任,它是首席审计执行官的职责。管理层的责任是针对所报告的审计发现和建议确定采取恰当的行动。
C.不正确,参照题解B。
D.不正确,内部审计师在提交后续追踪报告之前必须确定后续追踪的程度。

阅读理解

Today's word, pan, takes us back to the days of the gold rush in California.

On January 24th, 1848, a man named James Wilson Marshall discovered gold in California. The news spread quickly. Thousands rushed west. They traveled on foot, on horseback and by boat to reach the gold fields. By 1849, the great gold rush was on. Towns and cities grew overnight. Throughout California --- in the mountains, along the streams and rivers --- thousands of people searched for gold.

Some found areas of mountain rock thick with gold. These men got rich. But such areas were few and quickly claimed by the first men to find them. Others searched for gold in the rivers coming down the mountains. They were after pieces of gold that the rains had washed down from above .

The only way to find this gold was by panning. First a gold miner put dirt in a metal pan and added water. Then he shook the pan so that the water would wash the dirt. Slowly, he poured the water out of the pan. If he was a lucky miner, pieces of gold would remain.

Across the nation, newspapers carried stories of the gold being found. Each one hoped that the place he claimed panned out well --- had some gold.

For many, gold mining did not pan out. For a few, it panned out well. But in time, huge machines were built that could wash many tons of dirt at a time. Panning died out.

The word, however, remained in the language. Today, Americans still say, “ It panned out well ,” when something they have done pleases them. A business, a discovery, a simple event pans out well if it is successful. Unhappily, sometimes things do not pan out.

In recent years, the word pan has taken on another meaning. Today, it also means to criticize. How it got this meaning is hard to discover. But the job of a critic is to sometimes pan the work of a writer, artist or singer.

小题1:Why did so many people flood to California in 1848?

A.Because towns and cities there developed quickly.

B.Because the mountains in California were a great place for travel.

C.Because they wanted to get rich by looking for gold.

D.Because the land of California was fertile at that time.小题2:The underlined part “It panned out well" in Paragraph 7 has the same meaning as “______”

A.Everything turned out well

B.Nothing could be worse

C.It's not the case

D.It's a pity小题3:What is the purpose of this passage?

A.To tell us some stories about the gold rush.

B.To introduce the word "pan" in American English.

C.To teach us how to look for gold in rivers.

D.To introduce the history of the gold rush in California

问答题 简答题