[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fiW1bxsBXyUYJX1vC_aoVAYmikWNCE4PBZF1sTLTs5h4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":13,"question":20,"related":21,"source":31,"type":77},[],"2026-01-08 19:35:31",307116565,[8,9,10,11,12],"制定业务外包实施方案","审核批准","选择承包方","外包合同执行与监控","提高外包费用",{"count":14,"courseId":15,"courseImg":16,"courseName":17,"workId":18,"workName":19},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","业务外包控制的关键风险点包括哪些",[22,33,42,50,59,65,74,78,87,94],{"answer":23,"createTime":5,"id":24,"options":25,"question":30,"source":31,"type":32},[],307116559,[26,27,28,29],"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","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","v1",0,{"answer":34,"createTime":5,"id":35,"options":36,"question":41,"source":31,"type":32},[],307116560,[37,38,39,40],"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":43,"createTime":5,"id":44,"options":45,"question":49,"source":31,"type":32},[],307116561,[46,37,47,48],"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":51,"createTime":5,"id":52,"options":53,"question":58,"source":31,"type":32},[],307116562,[54,55,56,57],"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":60,"createTime":5,"id":61,"options":62,"question":64,"source":31,"type":32},[],307116563,[63,47,11,12],"验收","以下哪一项不属于业务外包的关键风险点",{"answer":66,"createTime":5,"id":67,"options":68,"question":73,"source":31,"type":32},[],307116564,[69,70,71,72],"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":75,"createTime":5,"id":6,"options":76,"question":20,"source":31,"type":77},[],[8,9,10,11,12],1,{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":31,"type":77},[],307116566,[70,82,83,84,85],"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":31,"type":77},[],307116567,[91,39,37,38,92],"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":31,"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"]