试题与答案

某公司的内部审计部门过去为公司设计并安装计算机化的系统。由于审计部门开展的这项活动,

题型:单项选择题

题目:

某公司的内部审计部门过去为公司设计并安装计算机化的系统。由于审计部门开展的这项活动,一位新近任命的审计委员会成员对此提出质疑。下列哪项措施最能满足审计委员会对独立性的关注

A.只要内部审计师拥有从事这些业务的专业技能,内部审计部门就应该继续设计并安装其他的计算机系统。
B.内部审计部门应该避免在将来为公司设计并安装任何计算机系统。
C.内部审计部门不应该安排那些设计并安装工资系统的内部审计师审计工资领域。
D.内部审计部门应该避免运行并设计公司中任何一个系统的程序。

答案:

参考答案:B

解析: A.不正确,参照题解B。
B.正确。根据《框架》,如果内部审计师为系统推荐控制标准或在程序实施前对其进行复核,不会对其客观性产生负面的影响。但是,如果内部审计师参与了这些系统的设计、安装、程序起草或操作,就可以认为其客观性受到损害。
C.不正确,选项中对“那些设计并安装工资系统的内部审计师”采取“审计回避”是减少损害独立性和客观性的程度,并不能完全避免其客观性受到损害,因此B选项更优。
D.不正确,内部审计师可以参与内部审计部门自身应用的计算机系统。

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题型:阅读理解

B

Unless we spend money to spot and prevent asteroids (小行星) now,one might crash into Earth and destroy life as we know it,say some scientists.

Asteroids are bigger versions of the meteoroids(流星)that race across the night sky. Most orbit the sun far from Earth and don't threaten us. But there are also thousands whose orbits put them on a collision course with Earth.

Buy $ 50 million worth of new telescopes right now. Then spend $ 10 million a year for the next 25 years to locate most of the space rocks. By the time we spot a fatal one,the scientists say,we'll have a way to change its course.

Some scientists favor pushing asteroids off course with nuclear weapons. But the cost wouldn't be cheap.

Is it worth it? Two things experts consider when judging any risk are: 1) How likely the event is; and 2) How bad the consequences if the event occurs. Experts think an asteroid big enough to destroy lots of life might strike Earth once every 500,000 years. Sounds pretty rare-but if one did fall,it would be the end of the world. “If we don't take care of these big asteroids,they'll take care of us,”says one scientist. “It's that simple.”

The cure,though,might be worse than the disease. Do we really want fleets of nuclear weapons sitting around on Earth? “The world has less to fear from doomsday(毁灭性的) rocks than from a great nuclear fleet set against them,” said a New York Times article.

1. What does the passage say about asteroids and meteoroids?

[ A ]. They are heavenly bodies different in composition.

[ B ].They are heavenly bodies similar in nature.

[ C ].There are more asteroids than meteoroids.

[ D ].Asteroids are more mysterious than meteoroids.

2. We can conclude from the passage that_____ .

[ A ].while pushing asteroids off course nuclear weapons would destroy the world

[ B ].asteroids racing across the night sky are likely to hit Earth in the near future

[ C ].the worry about asteroids can be left to future generations since it is unlikely to happen in our lifetime

[ D ].workable solutions still have to be found to prevent a collision of asteroids with Earth.

3. Which of the following best describes the author's tone in this pass age?

[ A ]. Optimistic.  [ B ]. Critical.  [ C ]. Objective.  [ D ]. Arbitrary.

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