A. Control risk is an assessment of the likelihood that misstatements exceeding an acceptable level will not be detected by internal control
B. Control risk is an assessment of the likelihood that misstatements exceeding an acceptable level will not be deterred by an internal audit
C. Control risk is dependent on detection risk
D. Control risk is measured in combination with safeguarding risk to determine overall risk
2、The audit committee can contain all of the following except
A. The company president
B. The chairman of the board of directors
C. A member of the board of directors who owns a separate business not related to the business of the company
D. The president of the local chamber of commerce
3、From a modern internal auditing perspective, which one of the following statements represents the most important benefit of an internal auditing activity to management?
A. Assurance that published financial statements are correct
B. Assurance that fraudulent activities will be detected
C. Assurance that the organization is complying with legal requirements
D. Assurance that there is reasonable control over day-to-day operations
4、The proper organizational role of internal auditing is to
A. Assist the external auditor in order to reduce external audit fees
B. Perform studies to assist in the attainment of more efficient operations
C. Serve as the investigate arm of the board
D. Serve as an independent, objective assurance and consulting activity that adds value to operations
5、In an organization of the information system function the most important separation of duties is
A. Not allowing the data librarian to assist in data processing operations
B. Assuring that those responsible for programming the system do not have access to data processing operations
C. Having a separate information officer at the top level of the organization outside of the accounting function
D. Using different programming personnel to maintain utility programs from those who maintain the application programs
高頓網(wǎng)校特別提醒：已經(jīng)報名2015年CMA考試的考生可按照復習計劃有效進行！另外，高頓網(wǎng)校2015年CMA考試輔導高清課程已經(jīng)開通，通過針對性地講解、訓練、答疑，對學習過程進行全程跟蹤、分析、指導，可以幫助考生全面提升備考效果。
報考指南： 2015年CMA考試報考指南
考前沖刺：CMA考試試題 考試輔導
