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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NASA Inventions You Might Use Every DayIn 1958, President Eisenhower signed the Space Act, officially creating the National Aeronautics and Space Administration. From the beginning, the purpose for the new branch extended beyond space ships and moon boots. The law prescribed that its research and advancements should benefit all people, and in its 50-year history, NASA has certainly fulfilled that rolE.Although most people today will never set foot on the moon, everyone likely comes in con tact with a NASA by-product every day. Partnering with various research teams and companies, NASA continues to produce a vast array of new technologies and products that have improved our daily lives. Basic steps in health, safety, communications and even casual entertainment find their roots in the government branch commonly associated with rocket ships and floating peoplE.In fact, NASA has filed more than 6,300 patents with the U.S. government.Each year since 1976, NASA has published a list of every commercialized technology and product linked to its research. The NASA journal Spinoff highlights these products, which have included things like improved pacemakers, state of the art exercise machines and satellite radio. Each product was made possible thanks to a NASA idea or innovation.But it doesn't take a rocket scientist to use many of these so-called by-products. Read on to learn about some of these familiar products.1. Water FiltersWater is the essential ingredient to human survival. Since people cannot live without water, the ability to convert contaminated water to pure water is an incredibly important scientific achievement.Astronauts needed a way to cleanse water they take up into space, since bacteria and sickness would be highly problematiC.Water filter technology had existed since the early 1950s, but NASA wanted to know how to clean water in more extreme situations and keep it clean for longer periods of timE.If you look at a water filter, you can usually detect small chunks of charcoal (木炭) inside of them. Sometimes, when you first use a water filter, you'll even notice tiny black flecks from those chunks. This charcoal is specially activated and contains silver ions that neutralize bacteria in the water. Along with killing bacteria in the water, the filters also prevent further bacterial growth. Companies have borrowed from this same technology to bring us the water filter systems millions of people use at home every day.2. Cordless ToolsWhen you're sucking up bits of dirt or crumbs around the house with a handheld cordless vacuum, you are actually using the same technology that astronauts used on the moon. Although Black & Decker had already invented the first battery-powered tools in 1961, the NASA-related research helped refine the technology that led to lightweight, cordless medical instruments, hand held vacuum cleaners and other tools.In the mid-1960s, to prepare for the Apollo missions to the moon, NASA needed a tool that astronauts could use to obtain samples of rocks and soil. The drill had to be lightweight, compact and powerful enough to dig deep into the surface of the moon. Since rigging up a cord to a drill in outer space would be a difficult feat, NASA and Black & Decker invented a battery-powered, magnet-motor drill. Working in the context of a limited space environment, Black & Decker developed a computer program for the tool that reduced the amount of power expended during use to maximize battery lifE.After the NASA project, Black & Decker applied the same principles to make other lightweight, battery-powered tools for everyday consumers.3. Long-distance TelecommunicationsThe ability to carry on long-distance telephone conversations did not happen overnight. It doesn'tA.space travelB.national securityC.people's welfareD.economic development

A.B.S.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.space
M.national
N.people's
O.economic

单项选择题

内部审计师在一次信息安全审计中发现，目前的灾难数据恢复计划是三年前开发的，但从未得到测试。自从该计划开发以来，各信息系统已发生重大变化。面对上述情况，内部审计师应该：

A.审查该恢复计划并将审查发现的薄弱环节报告管理层
B.将该事项写入审计报告
C.对恢复计划作为审计工作进行跟踪
D.建议董事会立即对恢复计划进行测试