掃碼下載APP
及時接收最新考試資訊及
備考信息
為了使廣大USCPA考生能夠順利通過考試,如下為網校為USCPA考生整理的習題,希望對大家有所幫互助!
According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity's reporting deficiencies?
a. Event identification.
b. Internal environment.
c. Control activities.
d. Monitoring.
【答案解析】D
Explanation
Choice "d" is correct. The monitoring component of the enterprise risk management (ERM) framework includes key elements that relate to the ongoing management activities or separate evaluations of the ERM approach adopted by the entity, including addressing reporting deficiencies.
Choice "b" is incorrect. The internal environment component of the ERM framework includes key elements such as organizational structure, assignment of authority and responsibility, integrity and ethical values, risk management philosophy, commitment to competence and human resource standards and similar issues that influence the tone of the organization, not reporting deficiencies.
Choice "a" is incorrect. The event identification component of the ERM framework include key elements such as identifying the relevant events that may impact an organization and then determining whether the characteristics of the events are positive (opportunities) or negative (risks), not reporting deficiencies.
Choice "c" is incorrect. The control activities component of the ERM framework includes key elements that relate to the policies and procedures that ensure appropriate responses to identified risks including types of control activities and controls over information systems, not to reporting deficiencies.
正保會計網校USCPA考試輔導已經全面招生。了解USCPA考試輔導課程>>
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 一级毛片国产 | 国产日韩精品视频一区二区三区 | 麻豆精品91 | 99精品成人| 国产高清一二三区 | 九九久久国产 | 最近中文字幕视频在线观看 | 99久久综合| 99国产精品99久久久久久粉嫩 | 国产精品久久久久精 | 日韩中文字幕网址 | 一区二区三区四区在线 | 国产一区二区三区在线视频观看 | 亚洲国产成人精品女人久 | 亚洲电影一区 | 亚洲三级免费 | 国产在线观看一区 | 欧美日韩在线视频一区 | 中国极品少妇xxxx做受 | 91精品久久久久久久久 | 国产一区二区三区的电影 | 日韩裸女 | 国产成人在线一区二区 | 一区二区在线视频 | 亚洲网站在线观看 | 999久久国精品免费观看网站 | 亚洲精品成人网 | 国产精品日韩一区二区 | 国产成人精品免费视频大全最热 | 在线欧美日韩 | 日日干夜夜干 | 国产精品xxx在线观看www | 亚洲成人久久久久 | 99re视频在线观看 | 欧美福利专区 | 亚洲激情五月 | 日韩欧美一区二区三区 | 国产一区二区三区四区五区tv | 99re在线视频 | 男女污污视频在线观看 | 亚洲精品久久久久久久久久久久久久 |