美国CPA模拟习题：规划技能 预测和规划（一）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

According to the Committee of Sponsoring Organizations（COSO）of the Treadway Commission，which of the following components of enterprise risk management addresses an entity's assignment of authority and responsibility？

a.Monitoring.

b.Control activities.

c.Internal environment.

d.Information and communication.

Explanation

Choice “c” is correct.The internal environment component of the enterprise risk management（ERM）framework includes foundational elements such as organizational structure，assignment of authority and responsibility，integrity and ethical values，risk management philosophy，commitment to competence and human resource standards，and similar issues that influence the tone of the organization.

Choice “b” is incorrect. The control activities component of the ERM framework includes key elements that relate to the policies and procedures that ensure appropriate responses to identified risks，not to the assignment of authority and responsibility.

Choice “d” is incorrect. The information and communication component of the ERM framework includes key elements that relate to the identification，capture and communication of information，not to the assignment of authority and responsibility.

Choice “a” is incorrect.The monitoring component of the enterprise risk management framework includes key elements that relate to the ongoing management activities or separate evaluations of the ERM approach adopted by the entity，not to the assignment of authority and responsibility.