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ID:13057532
大小:46.00 KB
页数:24页
时间:2018-07-20
《企业内部控制基本规范讲解课堂测试(the basic rules of enterprise internal control to explain classroom tests)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、企业内部控制基本规范讲解课堂测试(Thebasicrulesofenterpriseinternalcontroltoexplainclassroomtests)--1---1.,manygroupsofenterprisesendedinfailureandbankruptcy.Manygroupsofenterpriseshaveseriousinternalcontrolincidents.Throughanalysisandresearch,themainproblemsarereflecte
2、din(ABCDEF)TheimprovementofA.managementlagsbehindthespeedofestablishment,whichleadstofinancialriskB.groupenterprisefinancialmanagementdifficultyincreasedThecorporategovernancestructureofC.companyisimperfectD.groupenterpriseslackoffinancialriskawarenessE
3、.lacksthetoolsandmeansoffinancialriskmanagementF.groupenterprisefinancialriskmanagementislackofsystematicness2.internalcontrolisaunitinordertoensurethequalityofaccountinginformationisreliableandeffective,toprotectthesafetyandintegrityofassets,toensureth
4、attherelevantlawsandregulationsintheimplementationofacontrolsystemandformulatedandimplemented.()AA.correctB.error3.,thebasicstandardsforinternalcontrolofenterprisesrequirethattheybeimplementedwithinthescopeoflistedcompaniesatfirst,whileencouragingnonlis
5、tedotherlargeandmedium-sizedenterprisestocarryout.DMay22nd,A.2008January1st,B.2010October1st,C.2009July1st,D.2009--2---1.,the404clauseoftheSarbanesbillissuedbytheUnitedStatesCongressrequiresthecompanytodiscloseitsinternalcontrolevaluationreportinitsannu
6、alreport,whichisonlyapplicabletouslistedcompaniesintheUnitedstates.()BA.correctB.error2.,thebasicstandardsystemforinternalcontrolofenterprisesinChinaincludes()ABCA.internalcontrolevaluationguidelinesB.enterpriseinternalcontrolapplicationguidelinesC.guid
7、elinesforenterpriseinternalcontrolauditsD.internalcontrolaccountingguidelines3.evaluationguidelinesdonotinclude()DA.internalcontrolevaluationorganizationIdentificationofB.internalcontroldeficienciesC.contentofinternalcontrolevaluationD.reportreview4.,th
8、emainreasonsfortheformationofinternalcontrolnormsinclude()BCDEA.requirementsoflawsandregulationsB.enterprisedevelopmentneedsC.theneedforNationalDevelopmentD.strategicinitiativestoimprovedevelopmentE.responsetotheneedsoftheinterna
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