CIA考试《经营分析技术》试题练习（3）

听力原文：Other aspects of operational risk include major failure of information technology systems or events such as major fires or other disasters.

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A．Information technology system can cause operational risk.

B．A major fire can be a cause of operational risk.

C．The most important types of operational risk involve breakdowns in internal controls and corporate governance.

D．Other aspects of operational risk include firing its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner.

某零售商刚刚安装了电子数据交换器(EDI)以便向主要供应商发出采购订单。它有一个“已批准供应商”的数据库。新供应商只有经过采购部经理和营销总裁的彻底审查之后才能加入该数据库。只有采购代理有权发出采购订单，而且采购订单中特定商品的采购量不能超过由市场部经理制定的预算数量。 所有采购的商品都被运送到配送中心，在那里商品经电子扫描进入计算机系统，所有新收到的商品必须与采购订单相对应，否则不予接收。公司不使用预先编号的收货单，但是所有的收货都要与采购订单相核对，根据采购订单制作价格标签，而且从电子扫描生成的验收报告中可以看出采购数量。制作的价格标签的数目与验收的商品数目相等。 供应商向零售商开出发票，这些发票被输入系统。计算机软件自动核对供应商发票、采购订单以及验收报告。如果这三者之间的差异在0.5%以内，计算机程序就为这些采购业务安排一个能取得采购折扣的时间来付款。支票是通过现金支出程序来生成自动签发和邮寄。如果三个文件之间有不符之处，系统就会打印出一份报告并传递给应付账款部门以备调查。为确认过去几年来为特定生产线的采购加以限制的控制程序是否有效，最恰当的审计程序是：

A.使用通用审计软件生成一份按商品类别列示的采购清单，将清单上的数量与市场部经理批准的数量进行比较。

B.向控制采购业务的程序中输入测试数据(这些数据值都超过批准采购量)，审查计算机的输出结果

C.运用平行模拟技术计算应批准的采购数量，并与实际采购量相比较。

D.实施“抽点”(snapshot)审计法，将已选经济业务加标记，并按照采购代理商分类打印出清单.

听力原文：The bank's foreign exchange department has to keep constant track of the positions in the various currencies.

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A．The bank's foreign exchange department has to record the positions in the various currencies.

B．The hank's foreign exchange department has to record the positions in the various currencies.

C．The bank's foreign branches department has to record the various foreign currency liabilities.

D．The bank's foreign branches department has to record the positions in the various currencies.

The best title for the passage can he ______.

A．What Are Futures Used for

B．Who Are the Arbitrageurs, Speculators and Hedgers

C．How to Hedge Risks

D．How to Trade in Futures Market