[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fz5Y3-iex9fYNknhQVzQ9eomq_paHgQZVOOzZKxnyZfo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":78},[],"2025-04-14 07:23:44",182921939,[8,9,10,11],".不相容岗位未有效分离","对信息系统开发监控不力","信息系统日常运行维护不规范","未采取必要措施确保关键数据的准确、完整",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},15,"a6a689d0e97bbdec297711576d959e76","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbaf8ee60dbf207a3c0471d35a5fa9b77.png","内部控制与风险管理","work_41787103","第四章测试","某银行总行高级程序员在编制利息计算分配自动控制系统时,将每一位储户应分配的利息少分配1-2分,扣留下来的1-2分自动转移至该程序员设定的账号,造成储户利益流失,因该程序较为隐蔽,长期未被发现.该行在信息系统内部控制上存在( )风险",[21,33,42,51,60,69,79,82,91,100],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-04-14 07:23:43",182921920,[26,27,28,29],"编制银行存款余额调节表","存货实际盘点结果与存货账面记录的调节","重新计算折旧计提金额","将保管现金与记录现金的职能分开,由不同人担任","下列控制活动中,属于预防性控制的是()","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],182921923,[37,38,39,40],"暂缓办理,并向审批人建议纠正","先按审批人意见办理,并向上级部门报告","先按审批人意见办理,并向审批人的上级授权部门报告","拒绝办理,并及时向审批人的上级授权部门报告","审批人应在授权范围内审批,不得越权审批.经办人应在职责范围内,按审批意见办理工程项目业务.对于审批人超越授权范围审批的工程项目业务,经办人有权( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],182921925,[46,47,48,49],"设计缺陷","运行缺陷","既不属于设计缺陷又不属于运行缺陷","制度缺陷和运行缺陷","2014年,WWW公司针对各类资金支出的审批权限和程序建立了专门的制度.2018年,WWW公司对组织架构和岗位设置进行了调整,但没有及时对该制度进行修订,导致该制度规定与公司的实际操作并不相符.这种情形表明该公司内部控制存在( )缺陷",{"answer":52,"createTime":23,"id":53,"options":54,"question":59,"source":31,"type":32},[],182921929,[55,56,57,58],"现金支付的审批与执行","现金保管与现金日记账的记录","现金的会计记录与审计监督","现金保管与现金总分类账的记录","下列与现金业务有关的职责可以不分离的是( )",{"answer":61,"createTime":23,"id":62,"options":63,"question":68,"source":31,"type":32},[],182921934,[64,65,66,67],"计算机处理通常可以减少由于手工操作而造成的计算错误","计算机处理的错误和异常在它们发生之后可以立即被发现","在手工处理的条件下,发生系统错误的可能性要比在计算机处理的条件下大","大多数计算机系统被设计出来,使得许多对审计有用的记录不存在了","下列各项中,能够区分计算机处理和手工处理特征的是( )",{"answer":70,"createTime":5,"id":71,"options":72,"question":77,"source":31,"type":78},[],182921937,[73,74,75,76],"甲为某公司总经理,其大学同学乙担任该公司财务部门负责人","丙与其妻子分任某公司财务部门负责人和出纳","丁与其未婚妻同为某公司财务部门会计","戊为某公司财务部门负责人,其兄为该公司营销部门负责人","下列各项中,违背了任职亲属回避制度的是( )",1,{"answer":80,"createTime":5,"id":6,"options":81,"question":19,"source":31,"type":78},[],[8,9,10,11],{"answer":83,"createTime":5,"id":84,"options":85,"question":90,"source":31,"type":78},[],182921943,[86,87,88,89],"自动控制能够有效处理大流量交易及数据","自动控制比较容易被绕过","自动信息系统可以提高信息的及时性、准确性","自动信息系统可以提高管理层对企业业务活动及相关政策的监督水平","下列各项中,属于采用自动控制的优势有( )",{"answer":92,"createTime":5,"id":93,"options":94,"question":99,"source":31,"type":78},[],182921946,[95,96,97,98],"可能更容易被规避、忽视或凌驾","可能不具有一贯性","可能更容易产生简单错误或失误","信息技术人员可能获得超越其职责范围的数据访问权限","与信息技术相比,人工控制的缺点在于( )",{"answer":101,"createTime":5,"id":102,"options":103,"question":108,"source":31,"type":78},[],182921949,[104,105,106,107],"出于某些特别原因,同意对某个不符合一般信用条件的客户赊销商品","将交易授权、交易记录以及资产保管等职责分配给不同员工","人力资源政策与实务","风险评估程序","下列各项中,属于控制活动的有( )"]