单项选择题

以下关于利用外部服务提供者为内部审计服务的说法中，错误的是：

A.内部审计部门可以利用外部服务提供者协助完成舞弊和安全调查
B.当首席审计执行官打算利用并依赖外部服务提供者的工作时，需要考虑外部服务提供者的专业胜任能力、独立性和客观性
C.利用外部服务提供者为内部审计服务时，首席审计执行官需要充分获取关于外部服务提供者工作范围的信息
D.外部服务提供者必须由首席审计执行官聘用

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听力原文：W: Show me your licence please?M: What is the matter? Did I do something wrong?W: You were speeding.M: I was speeding?W: You certainly werE.Do you have any idea how fast you were going?M: I'm not sure, but I was going about 35.W: This street is in a 25-mile-per-hour speed zone, you know.M: It is?W: In this state, the speed limit in residential area is 25 unless otherwise posteD.Besides, there are signs all along the streets.M: I'm sorry. I guess I didn't noticE.I was thinking about my mother. She is in hospital. I'm on my way there right now and I haven't planned to come this way.W: What do you mean?M: Well, I was driving along Lincoln Street but the traffic there was really baD.There was some kind of construction going on. I turned on to a side street and ended up herE.Give me a break. I'm nervous enough as it is.W: Well, since you have to look after your mother. I'll give you a warning this timE.But keep your eye on the speedometer from now on, whether you're on a street you are familiar with or not.(27)A.He drove too fast.B.He didn't have a driving licensE.C.He car he drove was stolen.D.He drove in a residential areA.

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单项选择题

首席审计执行官应充分获取关于外部服务提供者工作范围的信息，最好以业务函或合同的形式记录这些事项。为了实现这一目标，首席审计执行官应该与外部服务提供者一起检查一些内容，除了：

A.工作的目标和范围，包括期限及时间表
B.对业务中所获取信息的保密和限制的要求
C.抽样方法
D.对相关记录、人员和实物资产的接触

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