单项选择题

根据《国际内部审计专业实务框架》，以下哪项内容所描述的风险管理过程的关键目标同时也是内部审计部门的一项关键职责？

A.检查和评估公司执行的作业
B.确保内部审计资源适当、充分并得到有效配置，降低审计风险
C.审查财务报告和评估内部控制
D.开展持续检测活动，以定期重新执行风险评估以及评价旨在风险管理的风险控制措施的有效性

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听力原文：M: We seem to be having Lids conversation over and over a- gain.W: You're right.M: Look, I know how you feel about my smoking. You don't have to tell me every day. w: I'm sorry. I worry about you.M: I know. But work and school have me so stressed out. Maybe I'll be able to quit after 1 graduatE.W: Let's be holiest. There's always going to be, a reason. After you graduate, it' s going to be hard to find a job, then there will be the stress from just starting a job, then.M: Okay, I get your point. It' s just so harD.You don't re ally understand because you never smokeD.W: You need some help. Why don't you go to a doctor?M: You mean a psychiatrist?W: No, I don't. I mean a general practitioner. Maybe you can get a patch, or some pills well, I don't know, some thing to help you with the withdrawal. Because that's what it is.M: Really, I believe I can quit on my own. But I'll think a bout it. I will.W: All right. I won't mention it for a week. Then I want to know your decision. Because if you don't get some help, I need to rethink our plans.M: You mean you'd break our engagement over this? I can't believe it!W: I don't know. I love you, but I'm not sure I could accept everything that goes along with the smoking.(20)A.The man's graduation.B.The couple's engagement.C.The man' s smoking.D.The man's stress.

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单项选择题

当首席审计执行官和内部审计师熟悉组织经营目标和流程时，最可能的结果是什么？

A.年度审计计划将包括更多的业务。
B.业务主管将抵制妨碍其部门目标的行为。
C.年度审计计划将包含更高比例的保证业务。
D.内部审计将增加组织价值。

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