美國CPA模擬習題：規(guī)劃技能 預測和規(guī)劃（二）

為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

　　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.Monitoring.

　　c.Control activities.

　　d.Internal environment.

　　Explanation

　　Choice “b” 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 “d” 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.