[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fS_TfbPLGd-YE1yNptuqiFjfXG0-ERCUiJYi1ATVko8M":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-01-05 23:24:58",303792737,[8,9,10,11],"无意识的行为","违反法律法规的故意行为","必然造成损失","仅由外部人员实施",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","舞弊的特征是",[18,29,32,41,50,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],303792736,[22,23,24,25],"舞弊是一种违反法律法规的行为","舞弊行为可能给舞弊者带来不正当利益","舞弊是一种故意行为","舞弊是可能为个人带来不正当利益的行为","是区分错误和舞弊的根本特征之一","v1",0,{"answer":30,"createTime":5,"id":6,"options":31,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":27,"type":28},[],303792738,[36,37,38,39],"压力、机会、借口","动机、手段、机会","压力、动机、机会","压力、机会、能力","舞弊三角理论的三要素是",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":27,"type":28},[],303792739,[45,46,47,48],"动机或压力","机会","借口","行为",""仓库管理员因网络赌博欠下高利贷"属于舞弊三角论当中的( )因素",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":27,"type":28},[],303792740,[54,55,56,57],"协助管理层预防舞弊","协助管理层发现舞弊","调查舞弊","承担舞弊责任","内部审计在舞弊审计中的责任不包括",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],303792741,[63,64,65,66],"舞弊风险分析","实施检查程序","分析审计证据","直接处罚舞弊者","舞弊审计的程序不包括",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],303792742,[72,73,74,75],"红旗标志法","制造错误法","数据库分析法","随机抽样法","舞弊审计的特殊方法不包括",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],303792743,[81,82,83,84],"全体员工","适当的管理层","外部媒体","竞争对手","舞弊报告的提交对象是",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],303792744,[90,91,92,93],"内部审计","管理层","外部审计","监管机构","预防舞弊的首要责任在于",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],303792745,[99,100,101,102],"内部监控与外部监控","事前监控与事后监控","仅由内部审计监控","定期监控与随机监控","舞弊监控的形式不包括"]