问题 单项选择题

内部审计师正在对公司信用卡的使用情况进行审计,以下哪项是其应主要关注的内容
Ⅰ.职责分工不充分。
Ⅱ.采购职能被削弱。
Ⅲ.信用卡可能被用于私利。
Ⅳ.银行要求公司进行大额付款而不是多笔小额付款。

A.只有Ⅰ和Ⅲ。
B.只有Ⅱ和Ⅳ。
C.只有Ⅲ。
D.Ⅰ、Ⅱ、Ⅲ和Ⅳ。

答案

参考答案:A

解析: Ⅰ.正确。在职责分工不充分(如持卡人可同时批准和实施采购业务)的情况下,信用卡的使用情况没有得到有效的控制,存在着相当大的风险。
Ⅱ.不正确,信用卡的使用与付款环节相关,但与采购职能的强弱没有必然联系。
Ⅲ.正确。信用卡有可能被用于私利,给公司带来风险,在进行审计时应当予以关注。
Ⅳ.不正确,银行对付款的要求与信用卡的使用情况没有必然联系,因为信用卡既适用于大额付款,也适用于小额付款。
故选A。

阅读理解

James Cleveland Owens was the son of a farmer and the grandson of black slaves(奴隶). His family moved to Cleveland when he was 9. There, a school teacher asked the youth his name.

“J.C.,” he replied.

She thought he had said “Jesse”, and he had a new name.

Owens ran his first race at the age of 13. After high school, he went to Ohio State University. He had to work part time in order to pay for his education. As a second year student, in the Big Ten games in 1935, he set even more records than he would in the Olympic Games a year later.

A week before the Big Ten games, Owens fell down when he went downstairs. His back hurt so much that he could not exercise all week, and he was helped in and out of the car that drove him to the games. He refused to listen to the suggestions that he should give up and said he would try, event by event. He did try, and the results are in the record book.

The stage was set for Owens’ success at the Olympic Games in Berlin(柏林) the next year, and his success would come to be considered as not only athletic but also political(政治的). Hitler(希特勒) did not give congratulations to any of the black American winners.

“It was all right with me,” he said years later. “I didn’t go to Berlin to shake hands with him, anyway.”

After returning from Berlin, he received no telephone calls from the president of his own country, either. In fact, he was not honored by the United States until 1976, four years before his death.

Owens’ Olympic success made little difference to him. He earned his living by looking after a school playground, and racing against cars and dogs.

“Sure, it worried me,” he said later. “But at least it was an honest living. I had to eat.”

In the end, however, his gold medals changed his life. “They have kept me alive over the years,” he once said. “Time has stood still for me. That golden moment dies hard.”

小题1:In the Big Ten games, Owens         .

A.hurt himself in the back

B.was successful in setting many records

C.tried every sports event but all failed

D.had to give up all events小题2:We can infer from the text that Owens was treated unfairly in the US at that time because         .

A.he was the grandsonof black slaves

B.he was the son of a poor farmer

C.he didn’t shake hands with Hitler

D.he didn’t talk to the US president on the phone小题3:When Owens says “They have kept me alive over the years”, he means that the medals          .

A.have been changed for money to help him live on

B.have made him famous in the US

C.have encouraged him to face difficulties in life

D.have kept him busy with all kinds of jobs小题4:What can be the best title for the text?

A.Jesse Owens — A Great American Sportsman

B.The Big Ten Games

C.Making a Living As a Sportsman

D.How to Be a Successful

单项选择题