问题 单项选择题

在编制将要出具的审计报告时,内部审计师面临两种潜在的冲突趋势:①信息使用年限和用于决策的可用信息增加;②“有限理性”概念包含了个人处理数据和制定决策的能力。以下哪个编制审计报告的方法与“有限理性”概念一致

A.确认最有用的信息,鼓励决策人制定最佳决策。
B.确认问题,但让决策者独立寻找解决问题的数据库。
C.以图表的形式展示数据,注重于复杂问题的主要的、更为简洁的方面。
D.建议用较短的时间来限制决策,以便决策者及时集中地采取有效行动。

答案

参考答案:C

解析: A.不正确,最可以利用的信息也许不是最好的或最有用的信息。
B.不正确,“有限理性”的局限性表明个人将寻找容易找到的和熟悉的信息,因而降低了决策的有效性。内部审计师的审计报告应该提供本质的信息和建议,并能界定问题。
C.正确。“有限理性”认识到个人处理信息的有限能力。因此,以更简洁的方式展示信息有助于决策者。不过,通过隔离状况的本质特征这种很重要的要素,试图管理复杂性而构建模型的危险可能会被忽略。
D.不正确,用较短的时间来限制决策制定,只能减少决策者可以利用的信息,作出与以前相似的决策。

阅读理解

Sudha Chandran, a famous dancer from India, had to have her right leg cut after a car accident. She was also cut off  on her career (事业) road.

Though the accident brought her bright career to a stop, she didn’t give up. In the painful months that followed, Sudha met a doctor who developed a man-made leg for her. So strongly, she wanted to go back to dancing.  Sudha believed in herself and she thought she could realize her dream.

After every public recital (个人表演), she  would ask her dad about her performance. “You

still have a long way to go” was the answer she used to get in return. In January 1984, Sudha made a historic comeback by giving a public recital in Bombay. She performed in such a great manner that it moved everyone to tears. That evening when she asked her dad the usual question, he didn’t say anything. He just touched her feet as a praise. Sudha’s comeback was so moving that a film producer decided to make the story into a hit film.

When someone asked Sudha how she had managed to dance again, she said quite simply, “YOU DON’T NEED FEET TO DANCE.”  Nothing is impossible in this world. If you have the will to win, you can achieve anything.

小题1:Sudha Canadian is an ________ dancer.

A.English

B.Indian

C.Australian

D.American小题2:Sudha thought she could depend on ________ to make her dream come true.

A.the doctor

B.her father

C.herself

D.a film producer小题3:What did Sudha do in January, 1984?

A.She had a car accident.

B.She met a doctor.

C.She left Bombay.

D.She made a historiccomeback.小题4:How did Sudha’s father praise her?

A.By touching her feet.

B.By watching her performance.

C.By teaching her to dance.

D.By making the story into a hit film.小题5:What’s Sudha idea about success?

A.Being a disabled dancer.

B.Believing in families and friends.

C.Practicing more.

D.Having a strong will to win.

单项选择题