[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ft-a2UBmBTRUJ8oNEwTROdCErPk4xYXakkZnEu5AnDFI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":77},[],"2025-09-17 12:49:05",216903004,[8,9,10,11],"财产类损失大小","违规次数","非财产类损失大小","外部监管力度",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},10,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","5a99a3d871a94d37aa9e762ed0a41088","第9章 经营、报告、合规风险管理(章节测试)","在合规风险评价中,分析&quot;影响程度&quot;的维度包括( )",[21,32,41,50,59,68,78,87,96,105],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],216902995,[25,26,27,28],"战略目标","经营目标","创新目标","合规目标","根据2004年COSO《企业风险管理&mdash;&mdash;整合框架》,企业风险管理的目标不包括以下哪一项?( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],216902996,[36,37,38,39],"投资决策失误","大股东与银行违规签订现金管理协议","信息系统被植入病毒","财务报告造假","康得新122亿元资金消失事件中,导致资金流失的主要原因是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],216902997,[45,46,47,48],"人才流失导致经营效率低下","员工晋升流程不规范引发劳资纠纷","关键岗位人员泄露商业秘密","薪酬福利分配不公","《企业内部控制应用指引》中,人力资源风险管理需关注的主要风险不包括( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],216902998,[54,55,56,57],"合规风险分析","合规风险识别","合规风险评价","合规风险应对","依据《合规管理体系指南》(ISO 19600),合规风险管理流程的第一步是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],216902999,[63,64,65,66],"伪造业务凭证","使用虚假银行单据","隐瞒关联方交易","篡改审计报告","康美药业财务造假案例中,其虚增货币资金的主要手段是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":77},[],216903000,[72,73,74,75],"内部环境控制活动风险","市场波动风险","业务及运营活动风险","财务及信息活动风险","经营风险管理的主要分类包括( )",1,{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":30,"type":77},[],216903001,[82,83,84,85],"报告编制","报告审计","报告发布","报告销毁","报告风险管理的关键环节包括( )",{"answer":88,"createTime":5,"id":89,"options":90,"question":95,"source":30,"type":77},[],216903002,[91,92,93,94],"《巴塞尔协议》","ISO 19600","《萨班斯-奥克斯利法案》","《中央企业合规管理指引》","以下哪些属于合规风险管理的国际标准或文件( )",{"answer":97,"createTime":5,"id":98,"options":99,"question":104,"source":30,"type":77},[],216903003,[100,101,102,103],"筹资决策不当引发债务危机","投资决策失误导致资金链断裂","信息系统漏洞导致数据泄露","资金调度不合理造成财务困境","企业资金活动风险管理需关注的主要风险包括( )",{"answer":106,"createTime":5,"id":6,"options":107,"question":19,"source":30,"type":77},[],[8,9,10,11]]