[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fhpkgVahZ4t42hM5V7BsberMdeTFyYGo_4bSBQfd6N9M":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":95},[],"2024-05-20 13:20:35",144784160,[8,9,10,11],"内部审计项目运行过程的管理","审计结果的复核","审计项目的总结与评价","审计人员的安排",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},22,"997abf9db5872617c0407bae8a923322","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fe3adbe2652be9d14b80ff17c80495ded.png","内部审计实务","26bba19ef9c14b258c49f6540829f66b","","内部审计项目管理主要关注审计项目的( )方面",[21,32,41,50,59,68,77,86,96,105],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],144784151,[25,26,27,28],"保证财务报表的准确性","评估审计风险的高低","剔除关联交易","分析财务比率和趋势","在审计中,内部控制的目的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],144784152,[36,37,38,39],"进行市场调研","进行产品测试","编制财务报表","编制审计计划","内部审计的工作程序包括以下哪个步骤( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],144784153,[45,46,47,48],"每一个审计项目都需要进行风险考察,并优先执行风险较高的项目","年度审计计划由内部审计机构负责人来负责编制,并在下半年前完成编制","在实施年度审计计划前,该计划应由项目负责人来进行审批","内部审计部门应该根据具体情况合理配置不同的审计资源,其中最重要的就是人力资源","以下关于内部审计部门管理说法错误的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],144784154,[54,55,56,57],"内部审计项目计划管理","内部审计项目成本的管理","内部审计项目的现场管理","内部审计人员素质的管理","下列不属于内部审计项目运行过程管理的是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],144784155,[63,64,65,66],"审计项目负责人承担内部审计部门管理的总体责任","内部审计计划管理贯穿于整个审计过程之中,需要做到对具体审计项目的审计程序、人员分配和审计工作时间等进行安排","对于内部审计组的管理,要求选派适当的人员组成审计组成员,避免职责交叉重复","内部审计人员在进行内部审计项目管理时,应注意对审计结果的复核,包括所有的审计工作底稿都要经过复核","以下关于内部审计项目管理说法错误的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],144784156,[72,73,74,75],"内部审计质量评估办法可以分为内部评估和外部评估","一般来说只要是在内部审计、人力资源、风险管理等部门中了解熟悉内部审计工作的人员都可以参与内部评估","其他企业的内部审计人员也可以执行内部评估工作","外部评估的时间范围应不少于一年,应定期进行,通常至少每三年进行一次","以下关于内部审计质量评估说法错误的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],144784157,[81,82,83,84],"组建评估组","召开进点会","制定评估方案","出具质量评估报告","以下属于内部审计质量评估现场实施阶段的有( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":30,"type":95},[],144784158,[90,91,92,93],"帮助企业降低财务风险,杜绝财务舞弊行为","帮助组织实现业务层面目标,增加组织价值","提高审计资源使用效率和审计质量,履行审计职责","使内部审计活动符合内部审计准则的要求","内部审计部门管理的目标主要包括( )",1,{"answer":97,"createTime":5,"id":98,"options":99,"question":104,"source":30,"type":95},[],144784159,[100,101,102,103],"年度审计工作目标","具体审计项目及时间安排","各审计项目需要的审计资源","后续审计安排","内部审计部门制定的年度审计计划应包括( )",{"answer":106,"createTime":5,"id":6,"options":107,"question":19,"source":30,"type":95},[],[8,9,10,11]]