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更多“Even after the scene has been …”相关的问题
A.in sight
B.in place
C.in order
D.in turn
The Committee of Sponsoring Organisations (COSO) of the Treadway Commission is an American voluntary, private sector organisation and is unconnected to government or any other regulatory authority. It was established in 1985 to help companies identify the causes of fraudulent reporting and to create internal control environments able to support full and accurate reporting. It is named after its fi rst chairman, James Treadway, and has issued several guidance reports over the years including important reports in 1987, 1992 and 2006.
In 2009, COSO issued new ‘Guidance on monitoring internal control systems’ to help companies tighten internal controls and thereby enjoy greater internal productivity and produce higher quality reporting. The report, written principally by a leading global professional services fi rm but adopted by all of the COSO members, noted that ‘unmonitored controls tend to deteriorate over time’ and encouraged organisations to adopt wide ranging internal controls. It went on to say that, the ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’
After its publication, the business journalist, Mark Rogalski, said that the latest report contained ‘yet more guidance from COSO on how to make your company less productive by burdening it even more with non-productive things to do’ referring to the internal control guidance the 2009 report contains. He said that there was no industry sector-specifi c advice and that a ‘one-size-fi ts-all’ approach to internal control was ‘ridiculous’. He further argued that there was no link between internal controls and external reporting, and that internal controls are unnecessary for effective external reporting.
Another commentator, Claire Mahmood, wrote a reply to Rogalski’s column pointing to the views expressed in the 2009 COSO report that, ‘over time effective monitoring can lead to organisational effi ciencies and reduced costs associated with public reporting on internal control because problems are identifi ed and addressed in a proactive, rather than reactive, manner.’ She said that these benefi ts were not industry sector specifi c and that Rogalski was incorrect in his dismissal of the report’s value. She also said that although primarily concerned with governance in the USA, the best practice guidance from COSO could be applied by companies anywhere in the world. She said that although the USA, where COSO is based, is concerned with the ‘rigid rules’ of compliance, the advice ought to be followed by companies in countries with principles-based approaches to corporate governance because it was best practice.
Required:
(a) Distinguish between rules-based and principles-based approaches to internal control system compliance as described by Claire Mahmood and discuss the benefi ts to an organisation of a principles-based approach. (7 marks)
(b) Mr Rogalski is sceptical over the value of internal control and believes that controls must be industry-specifi c to be effective. Required: Describe the advantages of internal control that apply regardless of industry sector and briefl y explain the meaning of the statement, ‘unmonitored controls tend to deteriorate over time’. Your answer should refer to the case scenario as appropriate. (10 marks)
(c) The COSO report explains that ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’ Required: Defi ne ‘internal audit testing’ and explain the roles of internal audit in helping ensure the effectiveness of internal control systems. (8 marks)
Plans were made.They called for a "King of Clocks, the biggest and best in the world？ So the clock had to be big.And it had to keep very good time.The big clock was made in two years.But it couldn't be put in the tower.The tower wasn't even built! Five more years went by before the clock tower was finished.Then the giant hour bell was put in place.It rang out for the first time on July 11, 1859.
The great bell had to have a name.A meeting of Parliament was called to pick one.The clock is the King of Clocks？one man said."Why not call the Queen of Bells？"
"Then why not Victoria？"said another.(Victoria was the British queen at that time.)
The talk about names went on and on.Then Benjamin Hall got up to speak.He was a big man whom the others liked.By this time they were all tired.Someone shouted."Why not call it Big Ben？"
Everybody laughed, and the meeting broke up.But Big Ben it was from then on.Not just the bell, but the whole clock.
(1) The new clock began striking years after the old clock had crashed down.
A.2
B.5
C.15
D.25
(2) The plans said that the new clock had to.
A.be named at a parliament meeting
B.be called Big Ben
C.be made in two years
D.be big and keep good time
(3) The clock tower was built five years after.
A.the clock was made
B.the hour bell was made
C.the old Parliament building burned down
D.the new Parliament building was completed
(4) Originally, the British Parliament called the meeting in order to name.
A.the clock
B.the bell
C.the clock tower
D.the whole building
(5) Big Ben was named after.
A.the king of England
B.the British queen
C.a man in Parliament
D.the clock maker
same amount of time, say exercise researchers in Britain. But walks of any length beat sitting at home with your feet up and watching television. They stress. Some researchers in Britain reached these conclusions after putting 56 couch potatoes through an 18 week course of daily walks. They found that longer walks produce the most beneficial changes to the composition of blood fats, but walks of any length improve the fitness of the heart.
In the study, the normally inactive subjects were divided into three roughly equal groups. The "long walker" took a hike of between 20 and 40 minutes every day. "Intermediate walkers" had two rounds of jogging of 10 to 15 minutes, and "short walkers" did three stints of 90 to 110 minutes. The controls sat at home, as usual.
At the start and end of the 18 weeks, the health and fitness of each group were measured and it was found that the long walkers were healthiest, as measured by altered fat profiles in their blood. At the end, each liter of blood from the long walkers contained an average 0.05 grains less apolipoprotein(阿朴脂蛋白) II, a "bad" fat that is linked with heart disease. This was more than twice the drop seen in the intermediate walkers, and five times that in short walkers. In the controls, the level of this fat stayed the same. The drop in apolipoprotein II in the long walker was matched by a rise in the blood level of apolipoprotein I, a "good" fat that is associated with smooth arteries.
1、According to the researchers, ______ is least beneficial to your health.
A、taking a lengthy hike once a day
B、going shopping several times every day
C、doing jogging every morning
D、sitting in the sofa watching TV every evening
2、"Couch potato" in paragraph 2 is used to refer to a kind of ______.
A、farmers
B、vegetables
C、movie-goers
D、TV viewers
3、Which of the following statement is FALSE？()
A、Longer walks benefit our composition of blood fats
B、The subjects in the study all often watch TV
C、Only longer walks benefit our health
D、The subjects in the study may not like exercises
4、The subjects are divided into ______ groups.
A、four
B、three
C、two
D、one
5、Why is long walk beneficial to our heart？()
A、It leads to the drop in apolipoprotein I
B、It leads to the drop in apolipoprotein II
C、It keeps us from watching TV
D、It helps us lose weight
A.nor
B.almost
C.barely
D.even
A.worth
B.worthwhile
C.successful
D.successive
A.instead of
B.even though
C.in spite of
D.as thought
A.as even he wanted
B.as even he wants
C.as if he wants
D.as if he wanted
