东财秋学期《内部控制与风险管理》在线作业-

东财11秋学期内部控制与风险管理在线作业1-3Easternmoney internal control and risk management online homeworkOnline homeworkOne DABCAThe DE AB ABDE ABC ABCDE ABCD ABCDE AB ABCDE ACEABCE, AB, ABC, ABD, ABDE, ABC, AB, ABCDE, AB, ABCDOnline homework twoOne CBABBThe ACE ABCDE ABCDE ABCDE AB ABC ABCDE ABC ABCDE ABDEAB, AB, ABC, ABCD, CDE, ABC, CE, AB, ABCDE, ABOnline homework threeOne AACACThe AB ABCD AE ABCDE ABC ABC ABDE ABCD ABCDE ABCDEABC, AE, ABCDE, CDE, AB, ABCD, AB, ABCDE, ABC, ABCEasternmoney internal control and risk management online homeworkTotal score: 100 test time: -Multiple topicsFirst, radio questions (5 questions, 20 points) V 1. the following budgets are measured in labor and in kind.A. financial budgetB. business budgetC. capital budgetD. non financial budgetFull marks: 42. the form of approval shall be ().A. writtenB. oralC. both are OKD. or more is wrongFull marks: 43., the primary form and basic form of internal control are ().A. internal auditB. internal containmentC. risk managementD. internal oversightFull marks: 44., the main basis of the analysis of financial budget factors is ().A. balance sheetB. cash flow statementC. income statementD. operating budget variance analysis sheetFull marks: 45., the first step in risk management is ().A. risk identificationB. risk measurementC. risk assessmentD. risk responseFull marks: 4Two, (a total of 20 multiple-choice questions, a total of 80 points.) V 1. risk includes ().A. risk managementB. risk responseC. risk assessmentD. risk returnE. risk lossFull marks: 42. the principles of ratification include ().A. shall not exceed authority to approveB. approval should be based onC. can ultra viresFull marks: 43. risk assessment methods include ().A. risk assessment methodB. checklist evaluation methodC. icon evaluationD. good quality evaluation methodE. individual evaluation methodFull marks: 44. the following options are monetary in the budget.A. financial budgetB. business budgetC. capital budgetD. operating budgetE. non financial budgetFull marks: 45. budget preparation procedures include ().A. targetsB. compiling and reportingC. review balanceD. deliberated and adoptedE. approves the implementationFull marks: 46., the internal reporting system can be broadly divided into ().A. production and operation report systemB. commodity management reporting systemC. capital operating reporting systemD. budget implementation reporting systemFull marks: 47., the main contents of the property inventory system should include ().A. scope of property inventoryB. property inventory timeOrganization and leadership of C. property inventoryD.Inventory procedureE. property inventory methodFull marks: 48. the time of reconciliation can be divided into ().A. regularB. not regularC. quarterD.E. or more is wrongFull marks: 49., the principle of monetary fund internal control includes ().A. division of Posts and separation of dutiesB. strictly separate payments and receivablesC. implements a strict licensing approval system for expendituresD. implement internal auditsE. implementation of regular rotation systemFull marks: 410. during the reconciliation process, there is an inconsistency in the book record between the corporate bank journal and the bank statement, which may be due to.A. billing errorB. is unlikely to happenC. fraudD. bank statement errorE. it takes time to transfer payment and settlement vouchers between the enterprise and the bankFull marks: 411. budgeting principles include ().A. goal oriented principleB., to do what principleC. forecasting and decision making principleD. responsibility matching principleE. adhere to the principle of efficiency firstFull marks: 412. the type of authorization, including (), in accordance with the nature of the authorization.A. general authorizationB. special authorizationC. general controlD. risk controlFull marks: 413., the internal audit evaluation of internal control includes ().A. evaluate the legitimacy of the internal control systemB. evaluate the soundness of the internal control systemC. evaluate the effectiveness of the internal control systemD. evaluation of the importance of the internal control systemE. evaluate the timeliness of internal control systemFull marks: 414. the budget that is directly related to the production budget is ().A. direct material budgetB. variable manufacturing cost budgetC. sales and management expense budgetD. direct labor budgetE. cash flow budgetFull marks: 4The causes of 15. books have ().A. errorB. fraudC. economic crisisDefects in the D. accounting systemE. devaluationFull marks: 416. the nature of the overall budget is ().A. difference analysisB. factor analysisC. ratio analysisD. efficiency analysisE. comparative analysisFull marks: 417. the main methods of internal control of sales and receipts include.A. division of responsibilitiesB. authorize approvalC. general controlD. special controlE. general controlFull marks: 418. financial risks include.A. financing riskB. investment riskC. cash flow riskD. interest rate riskE. exchange rate riskFull marks: 419. risk management objectives after the loss occurs, including ().A. maintains the survival of the enterpriseB. production capacity retention and profit plan implementationC. maintain the service capabilities of the enterpriseD. fulfill social responsibilityE. reduces loss costsFull marks: 420., according to the nature of the risk, it can be divided into ().A. static riskB. dynamic riskC. pure riskD. speculative riskE. system riskFull marks: 4Easternmoney internal control and risk management online homework twoTotal score: 100 test time: -Multiple topicsFirst, radio questions (5 questions, 20 points) The guiding ideology of V 1. internal control is ().A. authorize approvalB. supervision and inspectionC. incompatible separation of dutiesD. auditFull marks: 42., it is beneficial to give full play to the subjective initiative of each department.A. top-downB. bottom-upC. up and down combinationD. and lineFull marks: 43., the first step in risk management is ().A. risk identificationB. risk measurementC. risk assessmentD. risk responseFull marks: 44. the following special budgets that reflect the results of financial decisions are (.A. daily business budgetB. special decision budgetC. financial budgetD. responsible budgetFull marks: 45., budgetary control focuses on ().A. budgetingB. executive budgetC. control budgetD. budget adjustmentFull marks: 4Two, (a total of 20 multiple-choice questions, a total of 80 points.) In the V 1. corporate reconciliation process, there is an inconsistency in the book record between the corporate bank journal and the bank statement, which may be due to.A. billing errorB. is unlikely to happenC. fraudD. bank statement errorE. it takes time to transfer payment and settlement vouchers between the enterprise and the bankFull marks: 42., a comprehensive and perfect internal accounting system should include at least the following aspects.A. accounting internal accounting methodsB. accounting policy manualC. costing proceduresD. fixed asset directoryE. reconciliation system and property inventory systemFull marks: 43. the scope of internal control of sales and collections includes.A. accepts customer order formB. approves customer creditC. shipment of goods, sales invoiceD. calculates sales revenueE. accounts receivableFull marks: 44., the general understanding of the new customers credit should include: ().The legality of A. customersB. bank evaluation of customer reputationC. days of return on customer salesD. customers annual performance of credit agreement and paymentE. business dealings between customers and other suppliers.Full marks: 45. the time of reconciliation can be divided into ().A. regularB. not regularC. quarterD.E. or more is wrongFull marks: 46. monetary fund includes ().A. cashB. bank depositsC. other monetary fundsD. accounts receivableE. investment fundFull marks: 47. incompatible positions in monetary fund business shall at least include ().A. monetary fund payment approval and ImplementationB. custody of currency fundsC. inventory check of Monetary FundD. accounting records of monetary fundsE. audit supervision of Monetary FundFull marks: 48. management documents generally include ().A.Organization chartB. post responsibility systemC. business process diagramD. flow chartE. matrix diagramFull marks: 49., enterprises should strictly abide by the discipline of bank settlement, including.A. may not issue bills or forward checks without funds to obtain bank creditB. may not issue, obtain and transfer bills without real transaction and creditors right or debtC. must not unreasonably refuse paymentD. shall not arbitrarily occupy other peoples fundsE. may not open and use bank accounts in violation of regulationsFull marks: 410. comprehensive budget, including ().A. financial budgetB. business budgetC. capital budgetD. operating budgetE. non financial budgetFull marks: 411. the type of authorization, including (), in accordance with the nature of the authorization.A. general authorizationB. special authorizationC. general controlD. risk controlFull marks: 412. the two factor analysis of the variance analysis of fixed manufacturing costs is mainly concerned with the analysis of the differences.A. cost differenceB. energy differenceC. efficiency differenceD. idle energy differenceE. price differentialsFull marks: 413., enterprise risk management is broadly divided into ().A. risk management characterized by safety and insuranceB. risk management characterized by purely internal control and control of pure riskC. is a comprehensive risk management characterized by the close integration of risk management strategy and the overall development strategy of the enterpriseFull marks: 414. objectives of risk management include ().A. strategic objectivesB. operating objectivesC. reporting targetsD. compliance objectivesE. tactical objectivesFull marks: 415. criteria for risk assessment include ().A. loss sizeB. loss rangeC. normal loss expectationsD. possible maximum lossE. maximum possible lossFull marks: 416. the COSO framework reports that steps in risk management include ().A. risk determinationB. risk assessmentC. transfer risk managementD. risk responseThe avoidance of E. riskFull marks: 4The internal control objectives in the 17. COSO report do not include ().A. efficiency and effectiveness goalsB. reliability objective of accounting informationC. accounting information usefulness goalsD. compliance objectivesE. incompatible duty objectivesFull marks: 418., the risk is divided into ().A. system riskB. non system riskC. operating riskD. financial riskE. special risksFull marks: 419. the principles of ratification include ().A. shall not exceed authority to approveB. approval should be based onC. can ultra viresFull marks: 420. budget preparation procedures include ().A. targetsB. compiling and reportingC. review balanceD. deliberated and adoptedE. approves the implementationFull marks: 4Easternmoney internal control and risk management online homework threeTotal score: 100 test time: -Multiple topicsFirst, radio questions (5 questions, 20 points) The first step in V 1. risk management is ().A.Risk identificationB. risk measurementC. risk assessmentD. risk responseFull marks: 42. the effective control of all incorrect, unreasonable and illegal economic actions prior to the occurrence of the authorized control is ().A. ex anteB. in the middle of the matterC. ex postD. whole journeyFull marks: 43., in the authorized approval mode of monetary fund receipt and payment, the principle of mutual control in accordance with internal control and the quality of examination and approval can be improved.A. pen modelB. grading approvalC. multiple approvalsD. hybrid approvalFull marks: 44., in the authorized approval model of Monetary Fund receipts and payments, it is easy to cause corruption.A. pen modelB. grading approvalC. multiple approvalsD. hybrid approvalFull marks: 45. in the selection of accounts receivable confirmation, for a large amount of accounts should be used ().A. negative confirmationB. negative confirmationC. positive confirmationD. or more is wrongFull marks: 4Two, (a total of 20 multiple-choice questions, a total of 80 points.) V 1., in accordance with the nature of the authorization, the types of authorization include ().A. general authorizationB. special authorizationC. general controlD. risk controlFull marks: 42. risk management objectives after the loss occurs, including ().A. maintains the survival of the enterpriseB. production capacity retention and profit plan implementationC. maintain the service capabilities of the enterpriseD. fulfill social responsibilityE. reduces loss costsFull marks: 43. risk management objectives before losses occur, including ().A. reduces and eliminates mental stressB. production capacity retention and profit plan implementationC. maintain the service capabilities of the enterpriseD. fulfill social responsibilityE. reduces loss costsFull marks: 44. the overall framework of the internal control includes the following elements.A. control environmentB. risk assessmentC. control activityD. information and communicationE. supervisionFull marks: 45., the overall budget control method has ().A. authorization controlB. audit controlC. adjustment controlD. program controlE. factor controlFull marks: 46., the internal audit evaluation of internal control includes ().A. evaluate the legitimacy of the internal control systemB. evaluate the soundness of the internal control systemC. evaluate the effectiveness of the internal control systemD. evaluation of the importance of the internal control systemE. evaluate the timeliness of internal control systemFull marks: 47. comprehensive budget, including ().A. financial budgetB. business budgetC. capital budgetD. operating budgetE. non financial budgetFull marks: 48. objectives of risk management include ().A. strategic objectivesB. operating objectivesC. reporting targetsD. compliance objectivesE. tactical objectivesFull marks: 49. common risk control projects in enterprises include ().A. credit risk controlB. investment risk controlC. financing risk controlD. legal risk controlE. information risk controlFull marks: 410. understanding of new customers credit,The general considerations include ().The legality of A. customersB. bank evaluation of customer reputationC. days of return on customer salesD. customers annual performance of credit agreement and paymentE. business dealings between customers and other suppliers.Full marks: 411. the establishment of the cashiers position includes ().A. one at a timeB. more than one manC. more than one gangD. or more is wrongFull marks: 412. indicators of risk measurement are ().A. loss probabilityB. loss sizeC. loss rangeD. loss levelE. loss marginFull marks: 413., the main contents of the property inventory system should include ().A. scope of property inventoryB. property inventory timeOrganization and leadership of C. property inventorySteps for D. inventoryE. property inventory methodFull marks: 414., another aspect of comprehensive budget management means ().A. all aspects ofB. all enterpriseC. all staffD. whole processE. omni directionalFull marks: 415., according to the nature of the risk, it can be divided into ().A. static riskB. dynamic riskC. pure riskD. speculative riskE. system riskFull marks: 416. the authorizing examination and approval system includes ().A. payment requestB. payment approvalC. payment reviewD. for paymentE. payment evaluationFull marks: 417. the principles of ratification include ().A. shall not exceed authority to approveB. approval should be based onC. can ultra viresFull marks: 418. monetary fund internal control requirements include ().A. the division of responsibilities, scope of authority and examination and approval procedures shall be clear, and the establishment and staffing of the organization shall be scientific and rationalB. the management of cash and bank deposits shall meet the requirements of the law, and the opening, examination and approval, checking and liquidation of bank accounts shall be strictly validC. cash checking and bank reconciliation should be strictly enforced as requiredD. the purchase, storage, use and destruction of bills relating to monetary funds shall be fully recordedE. bank reserved seals and seals should be strictly and effectively managedFull marks: 419. the COSO framework reports that steps in risk management include ().A. risk determinationB. risk assessmentC. transfer risk managementD. risk responseThe avoidance of E. riskFull marks: 420., enterprise risk management is broadly divided into ().A. risk management characterized by safety and insuranceB. risk management characterized by purely internal control and control of pure riskC. is a comprehensive risk management characterized by the close integration of risk management strategy and the overall development strategy of the enterpriseFull marks: 4