美國(guó)CPA模擬習(xí)題：規(guī)劃技能 預(yù)測(cè)和規(guī)劃（一）

為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)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 assignment of authority and responsibility？

a.Monitoring.

b.Control activities.

c.Internal environment.

d.Information and communication.

Explanation

Choice “c” is correct.The internal environment component of the enterprise risk management（ERM）framework includes foundational 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.

Choice “b” 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，not to the assignment of authority and responsibility.

Choice “d” is incorrect. The information and communication component of the ERM framework includes key elements that relate to the identification，capture and communication of information，not to the assignment of authority and responsibility.

Choice “a” is incorrect.The monitoring component of the enterprise risk management framework includes key elements that relate to the ongoing management activities or separate evaluations of the ERM approach adopted by the entity，not to the assignment of authority and responsibility.