(d) Draft a letter for Tim Blake to send to WM’s investors to include the following:(i) why you believe robust internal controls to be important; and(ii) proposals on how internal systems might be improved in the light of the overestimation of mallerite atWM.Note: four professional marks are available within the marks allocated to requirement (d) for the structure,content, style. and layout of the letter.(16 marks)

考题 A female’s internal reproductive organs include ( ): A、vaginaB、uterusC、fallopian tubesD、ovaries

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考题 1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearendresults. There were two points of discussion on the agenda. First was the discussion of the year-end results;second was the crucial latest minerals reserves report.WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supplyof minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sourcesand the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principallyupon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order tosupport this key part of its strategy, WM has a large and well-funded geological survey department which, accordingto the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relationsliterature, the company claims that:‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the companycan always report on known reserves. This knowledge underpins market confidence and keeps our customerssupplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problemwith the latest report because one of the major reserve figures had recently been found to be wrong. The mineral inquestion, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves ina deep mine in a certain part of the world had been significantly overestimated. She explained that, based on theinterim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficientto affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrectestimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, itcould undermine confidence in the geological survey department. All agreed that as this was strategically importantfor the company, it was a top priority to deal with this problem.Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller thanoriginally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassingand it was agreed that it would affect market confidence in WM if it was made public.The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. Hebegan by expressing serious concern about the overestimation and then invited the board to express views freely. GaryHowells, the operations director, said that because disclosing the error to the market would be so damaging, it mightbe best to keep it a secret and hope that new reserves can be found in the near future that will make up for theshortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and theyhad many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board thatthe company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointedout that they were constrained by codes of governance and ethics by the stock market and that colleagues should beaware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,Martin Chan, the human resources director, said that the error should be disclosed to the investors because he wouldnot want to be deceived if he were an outside investor in the company. He argued that whatever the governance codessaid and whatever the cost in terms of reputation and market value, WM should admit its error and cope withwhatever consequences arose. The WM board contains three non-executive directors and their views were alsoinvited.At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware ofthe mallerite problem, asked about internal audit and control systems, and whether they were adequate in such areserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors andanalysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzaleshad raised.Required:(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and inrelevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)

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考题 3 Susan Paullaos was recently appointed as a non-executive member of the internal audit committee of Gluck andGoodman, a public listed company producing complex engineering products. Barney Chester, the executive financedirector who chairs the committee, has always viewed the purpose of internal audit as primarily financial in natureand as long as financial controls are seen to be fully in place, he is less concerned with other aspects of internalcontrol. When Susan asked about operational controls in the production facility Barney said that these were not theconcern of the internal audit committee. This, he said, was because as long as the accounting systems and financialcontrols were fully functional, all other systems may be assumed to be working correctly.Susan, however, was concerned with the operational and quality controls in the production facility. She spoke toproduction director Aaron Hardanger, and asked if he would be prepared to produce regular reports for the internalaudit committee on levels of specification compliance and other control issues. Mr Hardanger said that the internalaudit committee had always trusted him because his reputation as a manager was very good. He said that he hadnever been asked to provide compliance evidence to the internal audit committee and saw no reason as to why heshould start doing so now.At board level, the non-executive chairman, George Allejandra, said that he only instituted the internal audit committeein the first place in order to be seen to be in compliance with the stock market’s requirement that Gluck and Goodmanshould have one. He believed that internal audit committees didn’t add materially to the company. They were, hebelieved, one of those ‘outrageous demands’ that regulatory authorities made without considering the consequencesin smaller companies nor the individual needs of different companies. He also complained about the need to have aninternal auditor. He said that Gluck and Goodman used to have a full time internal auditor but when he left a yearago, he wasn’t replaced. The audit committee didn’t feel it needed an internal auditor because Barney Chester believedthat only financial control information was important and he could get that information from his managementaccountant.Susan asked Mr Allejandra if he recognised that the company was exposing itself to increased market risks by failingto have an effective audit committee. Mr Allejandra said he didn’t know what a market risk was.Required:(a) Internal control and audit are considered to be important parts of sound corporate governance.(i) Describe FIVE general objectives of internal control. (5 marks)

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考题 (e) Internal controls are very important in a complex civil engineering project such as the Giant Dam Project.Required:Describe the difficulties of maintaining sound internal controls in the Giant Dam Project created by workingthrough sub-contractors. (4 marks)

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考题听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A．Accounting basis.B．Cash basis accounting.C．Accounting control.D．The chart of accounts of a bank.

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考题 Why did you stop my car, police officer?()You just ran a red light.A. Your driver's license please.B. I just want to.C. No why.

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考题听力原文：Other aspects of operational risk include major failure of information technology systems or events such as major fires or other disasters.(6)A．Information technology system can cause operational risk.B．A major fire can be a cause of operational risk.C．The most important types of operational risk involve breakdowns in internal controls and corporate governance.D．Other aspects of operational risk include firing its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner.

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考题 Which of the following operations need NOT to be entered on the Oil Record Book Part I? I、Disposal of oil residues. II、 Internal transfer of fuel oilA.I onlyB.II onlyC.both I and IID.neither I nor II

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考题 Following a competitive tender, your audit firm Cal Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing systems are computerised, with each location maintaining its own computer system. The software in each location isthe same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co’s head office to produce management and financial accounts.You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal Co’s audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head office)as part of inventory valuation testing. However, you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.Required:(a) (i) Explain the benefits of using audit software in the audit of Tirrol Co; (4 marks)(ii) Explain the problems that may be encountered in the audit of Tirrol Co and for each problem, explainhow that problem could be overcome. (10 marks)(b) Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically, the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year’s audit.Required:Explain how you will evaluate the computer systems documentation produced by the internal auditdepartment in order to place reliance on it during your audit. (6 marks)

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考题（31）有以下程序#include stdio.hmain(){ char a[30],b[30];scanf("%s",a);gets(b);printf("%s\n %s\n",a,b);}程序运行时若输入：how are you? I am fine回车则输出结果是A）how are you? B）howI am fine are you? I am fineC）how are you? I am fine D）row are you?

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考题 If you are on the beach and are signaling to a small boat in distress that your present location is dangerous and they should land to the left，you would ______．A.fire a green star to the leftB.send the letter K by light and point to the leftC.place an orange signal to your left as you signal with a white lightD.send the code signal S followed by L

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考题 Questions 69-71 refer to the following letter. Sarton Industries 13 November Ms. Claudia Ramirez 238 Carter Boulevard Spring Harbor, DE05421 Dear Ms. Ramirez Thank you for your interest in Sarton Industries. I received your resume, cover letter, and reference list today. Unfortunately, the computer analyst position you were interest in was filled earlier this week.. Your credentials are very impressive. I believe you are well qualified for a Web-developer position that we will posting sometime next month. We are looking for candidates with extensive experience in Web design. If you are interested in the position, I can forward your information to Richard Stanton, our information systems supervisor, and suggest that he set up an interview with you. If you do not already have one assembled, you may want to put a collection of your work into a portfolio to bring with you to that interview. Please call me or send an e-mail at your earliest convenience to let me know if you would be interested in meeting with Mr. Stanton. Sincerely. Debra Metzger Director of Perdonnel Sarton Industries What did Ms. Ramirez NOT send to Ms. Metzger? A. A portfolio. B. A resume. C. A cover letter. D. A list of references.

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考题 I will draft a letter for you.A:clarify B:formulate C:revise D:contribute

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考题资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions. The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control. Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors. Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. Which one of the following is not the role of internal control？A.Preventing fraud. B.Providing help for making decisions. C.Improving the sense of responsibility of employees. D.Protecting assets.

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考题资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions. The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control. Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors. Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. Which of the following is an example of internal accounting controls?（）.A.person is required to keep the custody of asset as well as accounting records. B.person is required to order merchandise and supplies and to receive them as well. C.person is required to handle cash and another one to maintain accounting records. D.traveling salesperson is required to present reports showing the number of calls made on customers.

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考题资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions. The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control. Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors. Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. An airline pilot having regular medical examinations is an example of（）. A.internal accounting controls B.internal financial controls C.administrative controls D.external controls

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考题 I'll draft a letter for you.A:clarify B:formulate C:revise D:contribute

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考题 I'm very glad to draft the letter for you.A:revise B:clarify C:formulate D:contribute

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考题 I thought you might be tired, （） is why I decided to help you.AthatBthisCwhichDas

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考题 I thought you might be tired, （） is why I decided to help you.A、thatB、thisC、whichD、as

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考题 You are about to create your Oracle data dictionary for use with the database. Which of the following users would you connect to the database as for this purpose in Oracle9i and later releases?（）A、SYSTEM B、OUTLN C、INTERNAL D、SYS

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考题 Your network contains an internal network and a perimeter network. The internal network contains a single Active Directory site. The perimeter network contains two Exchange Server 2010 Edge Transport servers. You plan to deploy an Exchange Server 2010 organization on the internal network. You need to plan the deployment of Hub Transport server roles to meet the following requirements：.If a single Hub Transport server fails， e-mail messages from the Internet must be delivered to the Mailboxservers. .If a single Hub Transport server fails， users must be able to send e-mail messages to other users thathave mailboxes on the same Mailbox server. What should you include in the plan？（）A、Deploy one Edge Transport server on the internal network， and then configure EdgeSync synchronization.B、Deploy one Hub Transport server on the internal network， and then configure EdgeSync synchronization.C、Deploy one Hub Transport server on the internal network and one Hub Transport server on the perimeter network.D、Deploy two Hub Transport servers on the internal network.

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考题 You have an Exchange Server 2010 organization.You discover that messages sent to the Internet include internal Exchange routing information in the message header.You need to prevent internal routing information from being sent to external recipients. What should you do？（）A、Create a new remote domain.B、Modify the permissions of the Send connector.C、Modify the properties of the sender reputation feature.D、Enable domain security on the default Receive connector.

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考题单选题I thought you might be tired, （） is why I decided to help you.A thatB thisC whichD as

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考题单选题Your network contains an internal network and a perimeter network. The internal network contains a single Active Directory site. The perimeter network contains two Exchange Server 2010 Edge Transport servers. You plan to deploy an Exchange Server 2010 organization on the internal network. You need to plan the deployment of Hub Transport server roles to meet the following requirements： .If a single Hub Transport server fails， e-mail messages from the Internet must be delivered to the Mailboxservers. .If a single Hub Transport server fails， users must be able to send e-mail messages to other users thathave mailboxes on the same Mailbox server. What should you include in the plan？（）A Deploy one Edge Transport server on the internal network， and then configure EdgeSync synchronization.B Deploy one Hub Transport server on the internal network， and then configure EdgeSync synchronization.C Deploy one Hub Transport server on the internal network and one Hub Transport server on the perimeter network.D Deploy two Hub Transport servers on the internal network.

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考题单选题Jane: Hi Tim!　　Tim: Jane!　　Jane: How are you?　　Tim: Fine.　　Jane: ______ Have you been here long?　　Tim: I arrived yesterday, on Sunday. ______　　Jane: I got here a few days ago.A Lovely weather, isn’t it? ; I’m worn out.B And you? ; I came here with Sue.C I’d been wondering when I’d run into you. ; How about you?D How time flies! ; I’ve been longing to see you for weeks.

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考题单选题You have an Exchange Server 2010 organization.You discover that messages sent to the Internet include internal Exchange routing information in the message header.You need to prevent internal routing information from being sent to external recipients. What should you do？（）A Create a new remote domain.B Modify the permissions of the Send connector.C Modify the properties of the sender reputation feature.D Enable domain security on the default Receive connector.

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