[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$feA8OSV304z7n8Fn_SABzZMU2IbJBNOR9C0bWfASmgQs":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2026-01-08 19:35:31",307116559,[8,9,10,11],"完善担保业务管理制度","加强担保合同的法律审查","提高担保金额上限","简化担保审批流程",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},21,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","2308d9128aab47f792f538b3cab0cef8","7.4业务活动控制_担保&外包&财报控制","根据《企业内部控制应用指引》,企业在实施担保业务时,首要的控制措施是",[21,26,35,43,52,60,69,78,87,94],{"answer":22,"createTime":5,"id":6,"options":23,"question":19,"source":24,"type":25},[],[8,9,10,11],"v1",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":25},[],307116560,[30,31,32,33],"审批","订立合同","调查评估","合同执行与监控","在担保业务流程中,哪个环节最可能产生因信息不对称而引发的风险",{"answer":36,"createTime":5,"id":37,"options":38,"question":42,"source":24,"type":25},[],307116561,[39,30,40,41],"反担保财产管理","会计系统控制","担保金额过高","在担保业务中,以下哪项不属于关键风险点",{"answer":44,"createTime":5,"id":45,"options":46,"question":51,"source":24,"type":25},[],307116562,[47,48,49,50],"应避免将核心业务外包","外包合同执行与监控是关键控制点","外包业务无需审批","应制定完善的业务外包管理制度","关于业务外包控制,以下说法错误的是",{"answer":53,"createTime":5,"id":54,"options":55,"question":59,"source":24,"type":25},[],307116563,[56,40,57,58],"验收","外包合同执行与监控","提高外包费用","以下哪一项不属于业务外包的关键风险点",{"answer":61,"createTime":5,"id":62,"options":63,"question":68,"source":24,"type":25},[],307116564,[64,65,66,67],"对外提供财务报告","提高财务报告编制效率","增加财务人员数量","减少财务报告披露内容","以下哪项是财务报告控制的关键风险点",{"answer":70,"createTime":5,"id":71,"options":72,"question":76,"source":24,"type":77},[],307116565,[73,74,75,57,58],"制定业务外包实施方案","审核批准","选择承包方","业务外包控制的关键风险点包括哪些",1,{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":24,"type":77},[],307116566,[65,82,83,84,85],"确定重大事项的会计处理","查实资产和负债","编制个别财务报告","制订财务报告编制方案","财务报告控制的关键风险点包括哪些",{"answer":88,"createTime":5,"id":89,"options":90,"question":93,"source":24,"type":77},[],307116567,[91,32,30,31,92],"受理担保申请","提高担保金额","以下哪些属于担保业务流程的环节",{"answer":95,"createTime":5,"id":96,"options":97,"question":101,"source":24,"type":77},[],307116568,[98,82,83,99,100],"制定财务报告编制方案","编制财务报告","对外提供以及分析利用","以下哪些属于财务报告流程的环节"]