內部控制與風險管理

1、內部控制與風險管理一、單項選擇題(只有一個正確答案)【1】1992年，COS(發(fā)布了著名的( ) 。A:內部控制風險框架B:企業(yè)風險管理整合框架C:內部控制風險管理D:內部控制整合框架 答案: D【2】 下列各項中，符合內部控制制度規(guī)定的是 ( ) 。A: 出納人員負責應收賬款的記賬B: 貨幣資金審批人員負責記賬工作C: 貨幣資金審批人員兼任出納D: 出納負責現(xiàn)金日記賬的登記 答案: D【3】 在極端情景下，分析評估風險管理模型或內控流程的有效性，發(fā)現(xiàn)問 題，制定改進措施的方法是 ( ) 。A: 壓力測試B: 風險坐標圖C: 蒙特卡羅法D: 關鍵風險指標管理答案: A【4】 授權應該采用的形式

2、為 ( ) 。A: 口頭形式B: 電子郵件C: 書面形式D: 電話告知答案: C【5】PEST分析法針對的主要是()。A: 競爭優(yōu)勢B: 內部環(huán)境C: 發(fā)展能力D: 外部環(huán)境答案: D【 6】 總會計師有權批準報銷 1000 元以內的費用，可以授權財務經理 1000 元 以下包括 1000元的費用批準權限，超過 1000 元的批準報銷權不得被授予，這體現(xiàn)了授權的( ) 原則。A: 不可越權授權B: 依事而不依人C: 適度授權D: 以監(jiān)督為保障答案: A【7】 一個或多個控制缺陷的組合，可能導致企業(yè)嚴重偏離控制目標，這屬于( ) 。A: 運行缺陷B: 重要缺陷C: 重大缺陷D: 一般缺陷Engi

3、neering change will bring about a series of problems, such as loss of rework, stoppage of enforced idleness, prepare materials, equipment, supplies, construction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of

4、unfounded, no records. Change is inevitable but we must strictly implement the technologies approved system. So-called technology approved, is if need for design change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function

5、Shang, and structure strength Shang for full consider and technology review, then again wrote technology approved single, by units and design, and construction units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the

6、nuclear order is invalid. Our problems must be approved after the signing of the construction unit, can be taken as a basis for construction. Units proposed changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according

7、 to the engineering and construction work of the proposed whether to accept comments. Drawing change notices and technology approved number of copies, should be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned

8、 in a timely manner, and答案: C【 8】 當風險造成的損失不能由該項目可能獲得的利潤予以抵消時，最可行、 最簡單的方法是 ( ) 。A: 風險承受B: 風險分擔C: 風險降低D: 風險規(guī)避答案: D【 9】 一般對企業(yè)內部控制進行內部監(jiān)督的部門是 ( ) 。A: 業(yè)務部門B: 財務部門C: 內部審計部門D: 采購部門答案: C【 10】 在內部控制目標體系中處于最高層次，其他目標都要為其服務的是( ) 。A: 戰(zhàn)略目標B: 報告目標C: 經營目標D: 資產目標答案: A【 11】 內部控制的主體屬于企業(yè)的 ( ) 。A: 利益相關者B: 監(jiān)管單位C: 內部人員D: 外

9、部人員答案: C【12】 實施內部控制的重要保證是 ( ) 。A: 內部環(huán)境B: 風險評估C: 信息與溝通D: 內部監(jiān)督答案: D【 13】 為了適應短期產品結構調整的需要，解決勞動力出現(xiàn)的多余和不足而 采取的措施屬于 ( ) 。A: 換崗B: 轉崗C: 臨時輪崗D: 調崗答案: C【 14】 下列選項中，完全破壞了內部牽制設想、使內部控制制度無效的是( ) 。A: 越權操作B: 貪污受賄C: 成本限制D: 合謀串通Engineering change will bring about a series of problems, such as loss of rework, stoppage

10、 of enforced idleness, prepare materials, equipment, supplies, construction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the technol

11、ogies approved system. So-called technology approved, is if need for design change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then agai

12、n wrote technology approved single, by units and design, and construction units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the const

13、ruction unit, can be taken as a basis for construction. Units proposed changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments.

14、Drawing change notices and technology approved number of copies, should be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, and答案: D15】 企業(yè)組織在運行時會形成科層的等級關系，此時所形成的企業(yè)內部控制的本質是 ( ) 。A: 制衡B: 激勵C:

15、 控制D: 監(jiān)督答案: D【16】 下列各項中，屬于財產清查方式所采取原則的為 ( ) 。A: 抽查B: 每天清查C: 定期清查D: 定期清查和抽查結合答案: D【 17】 內部控制應當針對重要業(yè)務與事項、高風險領域與環(huán)節(jié)采取更為嚴格 的控制措施，這符合內部控制原則中的 ( ) 。A: 重要性B: 全面性C: 成本效益D: 適應性答案: A下列各項中，不屬于口頭溝通方式的優(yōu)點的是 ( ) 。 【18】A: 有據(jù)可查B: 反饋及時C: 溝通迅速D: 溝通靈活答案: A【19】 下列選項中，不屬于母公司需要重點關注的子公司事項是 ( ) 。A: 內部控制體系建設B: 重大投資C: 年度財務預決算D

16、: 材料采購答案: D【20】 內部控制的最初形式和基本形態(tài)是 ( ) 。A: 內部牽制B: 內部管理C: 內部平衡D: 內部權衡答案: A二、多項選擇題【21】 下列各項中，屬于設計缺陷的有 ( ) 。A: 沒有按照設計意圖執(zhí)行控制B: 內部控制制度不適當C: 執(zhí)行者缺乏勝任能力D: 缺少實現(xiàn)內控目標的某一項控制 Engineering change will bring about a series of problems, such as loss of rework, stoppage of enforced idleness, prepare materials, equipment

17、, supplies, construction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the technologies approved system. So-called technology approve

18、d, is if need for design change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then again wrote technology approved single, by units and de

19、sign, and construction units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the construction unit, can be taken as a basis for construct

20、ion. Units proposed changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments. Drawing change notices and technology approved numb

21、er of copies, should be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, andE: 內部控制不健全答案: B D E【 22】 中國企業(yè)內部控制標準體系包括 ( ) 。A: 基本規(guī)范B: 應用指引C: 審計指引D: 評價指引答案: A B C D【23】 下列各項中，屬于企業(yè)內部信息溝通采用的方式的有

22、( ) 。A: 電子溝通B: 會議總結C: 財務報告D: 與中介機構溝通E: 口頭溝通答案: A B C E【24】 下列選項中，屬于內部控制本質的有 ( ) 。A: 控制B: 制衡C: 激勵D: 監(jiān)督答案: B C D【 25】 下列選項中，應當按照規(guī)定的權限和程序實行集體決策審批或聯(lián)簽制 度的有( ) 。A: 重大事項B: 大額資金支付業(yè)務C: 重大決策D: 重要人事任免答案: A B C D【26】 下列屬于內部控制發(fā)展階段的是 ( ) 。 A: 內控結構階段B: 內控制度階段C: 內部牽制階段D: 風險管理階段答案: A B C D【27】 下列各項中，屬于內部控制評價報告內容的有 (

23、 ) 。A: 內部控制評價的范圍B: 內部控制評價的依據(jù)C: 董事會對內部控制報告真實性的聲明D: 內部控制評價工作的總體情況E: 內部控制評價的程序和方法答案: A B C D E【28】 下列各項中，財產保護控制的措施包括 ( ) 。A: 財產保險B: 限制接近C: 財產清查Engineering change will bring about a series of problems, such as loss of rework, stoppage of enforced idleness, prepare materials, equipment, supplies, constru

24、ction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the technologies approved system. So-called technology approved, is if need for d

25、esign change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then again wrote technology approved single, by units and design, and construct

26、ion units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the construction unit, can be taken as a basis for construction. Units proposed

27、 changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments. Drawing change notices and technology approved number of copies, shoul

28、d be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, andD: 財產檔案的建立和保管E: 財產保全答案: A B C D【29】 內部監(jiān)督的方式包括 ( ) 。A: 有效監(jiān)督B: 政府監(jiān)督C: 行業(yè)監(jiān)督D: 日常監(jiān)督E: 專項監(jiān)督答案: D E【30】 下列選項中，屬于企業(yè)內部環(huán)境的有 ( )A: 人力資源B: 企業(yè)文化

29、C: 發(fā)展戰(zhàn)略D: 治理結構 答案: A B C D【31】 下列選項中，屬于風險應對策略基本類型的有 ( ) 。A: 風險降低B: 風險分擔C: 風險規(guī)避D: 風險承受 答案: A B C D【32】 下列各項中，符合內部控制規(guī)范的是 ( ) 。A: 單位負責人的直系親屬不得擔任本單位會計機構負責人B: 由同一個人或部門辦理某個業(yè)務的全過程C: 單位的會計和出納嚴格分離D: 至少有兩人以上參加業(yè)務談判E: 會計機構負責人直系親屬擔任本單位出納等財務職位 答案: A C D 【33】 下列各項中，屬于不相容職務需要分離的有 ( ) 。A: 業(yè)務經辦與財產保管B: 授權審批與業(yè)務經辦C: 業(yè)務經

30、辦與會計記錄D: 財產保管與會計記錄E: 業(yè)務經辦與審核監(jiān)督答案: A B C D E【34】 企業(yè)對于重大的業(yè)務和事項，應當實行 ( ) 。A: 集體決策審批B: 聯(lián)簽制度C: 董事長擅自改變集體決策D: 言堂決策E: 一支筆決策答案: A B【 35】 下列選項中，屬于內部監(jiān)督類別的有 ( ) 。 Engineering change will bring about a series of problems, such as loss of rework, stoppage of enforced idleness, prepare materials, equipment, suppl

31、ies, construction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the technologies approved system. So-called technology approved, is i

32、f need for design change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then again wrote technology approved single, by units and design, a

33、nd construction units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the construction unit, can be taken as a basis for construction. Un

34、itsproposed changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments. Drawing change notices and technology approved number of co

35、pies, should be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, andA: 突擊監(jiān)督B: 專項監(jiān)督C: 普遍監(jiān)督D: 日常監(jiān)督答案: B D【 36】 內部控制整合框架對于內部控制的發(fā)展所作出的貢獻包括 ( ) 。A: 三項目標B: 三個本質C: . 一個定義D: 五種要素答案: A C D【37】 下列選項中

36、，屬于內部控制建立和實施原則的有 ( ) 。A: 適應性B: 成本效益C: 制衡性D: 重要性答案: A B C D【38】 在經辦一項交易或者事項時，內部牽制所基于的設想為 ( ) 。A: 不同分工的職位人員或部門能更加有效的合作B: 兩個或兩個以上人員或部門有意識地合伙舞弊的可能性大大低于一個人或 部門C: 兩個或兩個以上人員或部門無意識地犯同樣錯誤的概率要大大小于一個人 或部門D: 不同分工的職位人員或部門能更加有效的交流答案: B C【39】 下列選項中，屬于內部控制要素的有 ( ) 。A: 風險評估B: 信息與溝通C: 控制活動D: 內部環(huán)境答案: A B C D【40】 下列選項中

37、，屬于風險坐標圖的維度的有 ( ) 。A: 可能性B: 影響程度C: 數(shù)量D: 金額答案: A B三、判斷題【 41】 就內部控制而言，確立控制目標并逐層分解目標是控制的開始。A:正確：B:錯誤答案 : 正確【 42】 專項監(jiān)督的范圍和頻率應當根據(jù)風險評估結果以及日常監(jiān)督的有效性 等予以確定。( )A： 正確： B： 錯誤答案 ： 正確【 43】 內部控制應當涵蓋企業(yè)董事會、管理層和全體員工，這體現(xiàn)了內部控 制的制衡性原Engineering change will bring about a series of problems, such as loss of rework, stoppa

38、ge of enforced idleness, prepare materials, equipment, supplies, construction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the techn

39、ologies approved system. So-called technology approved, is if need for design change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then ag

40、ain wrote technology approved single, by units and design, and construction units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the con

41、struction unit, can be taken as a basis forconstruction. Units proposed changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments.

42、 Drawing change notices and technology approved number of copies, should be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, and則。( )A:正確：B:錯誤答案 : 錯誤【 44】 只有在有效的內部控制環(huán)境下工作和生活，人們才有可能守法和遵守 道德。

43、( ) A： 正確： B： 錯誤答案 ： 正確【 45】 發(fā)展戰(zhàn)略因主觀原因頻繁變動，可能導致資源浪費，甚至危及企業(yè)的 生存和持續(xù)發(fā)展。 ( )A： 正確： B： 錯誤答案 ： 正確【 46】 重大缺陷、重要缺陷和一般缺陷的具體認定標準，各個企業(yè)間必須嚴 格統(tǒng)一。 ( )A： 正確： B： 錯誤答案 ： 錯誤【 47】 監(jiān)督實質是依靠科層權力等級進行的，它依存的規(guī)則是只有大權力才 可以監(jiān)督小權力。 ( )A:正確：B:錯誤答案 : 正確【 48】 企業(yè)只對風險承受度之內的風險，在權衡成本效益之后，采取風險承 受策略。 ( )A： 正確： B： 錯誤答案 ： 正確【 49】 如果控制者來自于企業(yè)

44、組織外部，那么由其對企業(yè)實施的控制就屬于 外部控制。 ( )A： 正確： B： 錯誤答案 ： 正確【 50】 組織架構不合理可能會導致機構重疊、職能交叉或缺失、推諉扯皮， 運行效率低下。 ( )A： 正確： B： 錯誤答案 ： 正確【 51】 一般情況下，對貨幣資金、有價證券、存貨等變現(xiàn)能力強的資產無須 限制無關人員的直接接觸。 ( )A： 正確： B： 錯誤答案 ： 錯誤【52】 企業(yè)內部控制規(guī)范基本規(guī)范的正式發(fā)布標志著企業(yè)內部控制 規(guī)范體系建設取得重大突破。 ( )A： 正確： B： 錯誤答案 ： 正確【 53】 企業(yè)的內部控制活動僅需要重視內部信息，獲取相關的外部信息并不 重要。( )A

45、:正確：B:錯誤答案 : 錯誤【54】 批準控制可以采取口頭形式進行。 ( )A： 正確： B： 錯誤答案 ： 錯誤【 55】 關鍵崗位員工可以實行的強制休假制度和定期崗位輪換制度。 ( )A： 正確： B： 錯誤答案 ： 正確Engineering change will bring about a series of problems, such as loss of rework, stoppage of enforced idleness, prepare materials, equipment, supplies, construction equipment, construct

46、ion delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the technologies approved system. So-called technology approved, is if need for design change Shi, must aft

47、er about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then again wrote technology approved single, by units and design, and construction units about personnel

48、signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the construction unit, can be taken as a basis for construction. Units proposed changes, technology must

49、be designed unitsapproved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments. Drawing change notices and technology approved number of copies, should be the same number of cop

50、ies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, and【 56】 企業(yè)應當結合內部監(jiān)督情況，定期對內部控制的有效性進行自我評 價，出具內部控制自我評價報告。 ( )A:正確：B:錯誤答案 : 正確【57】 內部控制發(fā)展的最新階段為內部控制整合框架階段。 ( )A： 正確： B： 錯誤答案 ： 錯誤【 58】 內部控制的建立和實施要確保任何人不得擁有凌駕于內部控制之上的

51、特殊權力。 ( )A： 正確： B： 錯誤答案 ： 正確【59】 風險降低策略和風險分擔策略相同。 ( )A： 正確： B： 錯誤答案 ： 錯誤【60】 授權后無需進行后續(xù)監(jiān)管，應該由下級自由執(zhí)行。 ( )A： 正確： B： 錯誤答案 ： 錯誤loss of rework, stoppage of enforced idleness, prepare materials,四、簡答題【 61】 內部控制缺陷按照缺陷嚴重程度的分類及定義是什么 , 答案 : 企業(yè)應當根據(jù)內部控制缺陷影響整體控制目標實現(xiàn)的嚴重程度，將內部 控制缺陷分為一般缺陷、重要缺陷和重大缺陷。重大缺陷，是指一個或多個一般缺陷的組

52、合，可能嚴重影響內部整體控制的有 效性，進而導致企業(yè)無法及時防范或發(fā)現(xiàn)嚴重偏離整體控制目標的情形。企業(yè)判斷 和認定內部控制缺陷是否構成重大缺陷，應當考慮的因素有 : 影響整體控制目標實 現(xiàn)的多個一般缺陷的組合是否構成重大缺陷 ; 針對同一細化控制目標所采取的不同 控制活動之間的相互作用 ; 針對同一細化控制目標是否存在其他補償性控制活動。重要缺陷，是指一個或多個一般缺陷的組合，其嚴重程度低于重大缺陷，但導 致企業(yè)無法及時防范或發(fā)現(xiàn)偏離整體控制目標的嚴重程度依然重大，須引起企業(yè)管 理層關注。內部控制評價機構和管理層應當合理確定相關目標發(fā)生偏差的可容忍水 平，從而對嚴重偏離的情形予以確定。一般缺陷

53、，沒有特別規(guī)定，是以上兩種缺陷以外的缺陷?！?62】 授權的種類包括什么 , 各自的定義是什么 ,答案: (1) 常規(guī)授權 企業(yè)在日常經營管理活動中按照既定的職責和程序進行的授權。如銷售部門確 定銷售價格的權利、財務部門批準費用報銷的權利。(2) 特別授權企業(yè)在特殊情況、特定條件下進行的授權。如 : 總經理委托其助理代理某次合 同的簽署，就必須授予他必要的簽約權力，一旦合同簽訂完畢，授權也自動終止?！?3】 什么是不相容職務分離控制 , 不相容職務分離的內容包括什么 ,Engineering change will bring about a series of problems, such

54、as equipment, supplies, construction equipment, construction delay and budget changes, the budget of the project. Field staff should put an end to change, watching instead of unfounded, no records. Change is inevitable but we must strictly implement the technologies approved system. So-called techno

55、logy approved, is if need for design change Shi, must after about sector of full consultations, in technology Shang, and economic Shang, and quality Shang, and using function Shang, and structure strength Shang for full consider and technology review, then again wrote technology approved single, by

56、units and design, and construction units about personnel signed recognized Hou, and design has equal effectiveness, is guide construction of according to. Without signing the nuclear order is invalid. Our problems must be approved after the signing of the construction unit, can be taken as a basis f

57、or construction. Units proposed changes, technology must be designed units approved, signed consent, make design changes Or the notice of change, we will be prepared according to the engineering and construction work of the proposed whether to accept comments. Drawing change notices and technology a

58、pproved number of copies, should be the same number of copies issued to construction drawings. We have received technical approval form, will be issued to the person concerned in a timely manner, and答案 : 不相容職務分離控制要求企業(yè)全面系統(tǒng)地分析、梳理業(yè)務流程中所涉及 的不相容職務，實施相應的分離措施，形成各司其職、各負其責、相互制約的工作 機制。 不相容職務分離的內容 :根據(jù)大部分企業(yè)的經營管

59、理特點，需要分離的不相容職務主要有 :（ 一 ） 授權審批職務與業(yè)務經辦職務相分離。（ 二 ） 業(yè)務經辦職務與審核監(jiān)督職務相分離。（ 三 ） 業(yè)務經辦職務與財產保管職務相分離。（ 四 ） 業(yè)務經辦職務與會計記錄職務相分離。（ 五 ） 財產保管職務與會計記錄職務相分離。【 64】 簡述風險應對的策略類型。答案 : 答案要點 :公司根據(jù)相關目標、企業(yè)風險偏好和風險可接受程度、風險發(fā)生的原因和風險 重要性水平，結合實際情況確定適當?shù)娘L險應對策略，包括四種基本類型 :1. 風險規(guī)避 : 即通過評估后，企業(yè)直接拒絕承擔某種風險。2. 風險降低 : 企業(yè)在權衡成本效益之后，準備采取適當?shù)目刂拼胧┙档惋L險或

60、 者減輕損失，將風險控制在風險承受度之內的策略。3. 風險分擔 : 企業(yè)準備借助他人力量，采取業(yè)務分包、購買保險等方式和適當 的控制措施，將風險控制在風險承受度之內的策略。4. 風險承受 : 企業(yè)對風險承受度之內的風險，在權衡成本效益之后，不準備采 取控制措施降低風險或者減輕損失的策略。內部監(jiān)督的分類及其各自的定義是什么 , 【65】答案 : 內部監(jiān)督分為日常監(jiān)督和專項監(jiān)督。日常監(jiān)督是指企業(yè)對建立與實施內部控制的情況進行常規(guī)、持續(xù)的監(jiān)督檢查。 專項監(jiān)督是指在企業(yè)發(fā)展戰(zhàn)略、組織結構、經營活動、業(yè)務流程、關鍵崗位員工等 發(fā)生較大調整或變化的情況下，對內部控制的某一或者某些方面進行有針對性的監(jiān) 督檢