美国CPA模拟习题：规划技能 预测和规划（二）

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 reporting deficiencies？

　　a.Event identification.

　　b.Monitoring.

　　c.Control activities.

　　d.Internal environment.

　　Explanation

　　Choice “b” is correct.The monitoring component of the enterprise risk management（ERM）framework includes key elements that relate to the ongoing management activities or separate evaluations of the ERM approach adopted by the entity，including addressing reporting deficiencies.

　　Choice “d” is incorrect.The internal environment component of the ERM framework includes key 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，not reporting deficiencies.

　　Choice “a” is incorrect.The event identification component of the ERM framework include key elements such as identifying the relevant events that may impact an organization and then determining whether the characteristics of the events are positive（opportunities）or negative （risks），not reporting deficiencies.

　　Choice “c” 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 including types of control activities and controls over information systems，not to reporting deficiencies.