单项选择题

以下哪项内容以最佳方式描述了内部审计部门在支持董事会开展企业风险评估方面所发挥的作用？

A.确保企业已建立并运行健全的风险管理程序。
B.监督公司的风险管理程序，确定这些程序是否充分有效。
C.检查、评估、报告风险管理程序的充分性和有效性，并提出相关改进建议。
D.落实风险管理方法和控制措施，以规避所确认的风险。
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An elderly woman died yesterday after being knocked down by a motorist who had made no【21】to brake (刹车) . A police officer asked the driver, a man of 69, to read the number-plate of a car parked on the opposite side of the roaD.The man said this was【22】, because it was foggy. In fact, it was a sunny day. After several attempts, even from a distance of two meters, the man【23】failed to read the number plate【24】. He said he had never needed【25】, though he had been【26】in a similar accident the day beforE.The question of fitness to【27】comes【28】every time some medical condition relates to an accident like this. Last week two motorists died as result of blackouts (瞬间昏厥) at the wheel. With these【28】in mind, it is not surprising that accident prevention organizations are trying to persuade the government to introduce stricter controls over【30】.(46)A.attemptB.answerC.warningD.sign
A.B.
(46)
A.attempt
B.answer
C.warning
单项选择题
内部审计在应用评估风险的框架时，实施的第一个基本步骤是识别可审计的活动。以下不属于可审计活动的是：
A.应收账款余额
B.ERP信息系统
C.与组织有关的法律法规
D.为召开成本分析会议而制定的日程
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