问题 多项选择题

在进行企业内部控制制度设计咨询时,要正确评估内部控制环境,保证内部控制制度的有效性。以下对内部控制环境与内部控制制度的理解,正确的是( )。

A.高层领导采取强硬的集权管理方式,可能不利于内部控制制度的制定和执行

B.企业建立权责明晰的组织制度,为实施内部控制制度提供组织保障

C.良好的人事政策,有利于内部控制制度发挥作用

D.内部审计可以监督内部控制制度的有效实施,有利于建立良好的内部控制环境

E.企业内部控制制度只能适应企业环境条件,并根据企业的环境,建立内部控制制度系统

答案

参考答案:A,B,C,D

解析: 企业内部控制制度并不是只能适应企业环境条件,在某些情况下也可能会影响企业环境条件。

阅读理解

The history of the Games Olympia

Olympia, the site of the ancient Olympic Games, is in the western part of the Peloponnese which, according to Greek mythology, is the island of "Pelops", the founder of the Olympic Games. Imposing temples, votive buildings, elaborate shrines and ancient sporting facilities(设备) were combined in a site of unique natural and mystical beauty.

Olympia functioned as a meeting place for worship and other religious and political practices as early as the 10th century B.C. The central part of Olympia was dominated by the majestic temple of Zeus, with the temple of Hera parallel to it. The ancient stadium in Olympia could hold more than 40,000 audience, while in the surrounding area there were auxiliary(辅助的) buildings which developed gradually up until the 4th century B.C. and were used as training sites for the athletes or to house the judges of the Games.

The Games and religion

The Olympic Games were closely linked to the religious festivals of the cult of Zeus, but were not a total part of a rite. Indeed, they had a secular character and aimed to show the physical qualities and development of the performances accomplished by young people, as well as encouraging good relations between the cities of Greece. According to specialists, the Olympic Games owed their purity and importance to religion.

Victory ceremonies

The Olympic victor received his first awards immediately after the competition. Following the announcement of the winner's name by the herald, a Hellanodikis (Greek judge) would place a palm branch in his hands, while the audience cheered and threw flowers to him. Red ribbons were tied on his head and hands as a mark of victory.

The official award ceremony would take place on the last day of the Games, at the elevated vestibule of the temple of Zeus. In a loud voice, the herald would announce the name of the Olympic winner, his father's name, and his homeland. Then, the Hellanodikis placed the sacred olive tree wreath(花环), or kotinos, on the winner's head.

小题1:When did Olympia become the site of the Olympic Games?

A. In the 10th century B.C.

B. Before the 4th century B.C.

C. After the 4th century B.C.

D. It was not mentioned here.

小题2:Which one is TRUE according to the passage?

A.Zeus is the founder of the Olympic Games.

B.The ancient stadium in Olympic were used as training sites for the athletes in the 10th century.

C.The Olympic Games have much to do with the religion.

D.The Olympic victor would receive a golden medal.小题3:Can you guess the meaning of this word “herald” in the passage?

A.the author

B.the headmaster

C.the announcer

D.the manager小题4:When the athletes won the game, ______.

A.They were awarded immediately after the competition.

B.They were awarded twice. The first, immediately after the competition; the second, on the last day of the game.

C.They were awarded on the last day of the game.

D.They were awarded on the last day of the game or immediately after the competition.

单项选择题