備考美國CPA考試，好的學習方法很重要，但是練習也很重要，下面幫考網(wǎng)就給大家分享一些，美國CPA考試BEC商業(yè)環(huán)境試題，備考的小伙伴趕緊來練練手吧。

1. 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.Internal environment.

b.Control activities.

c.Monitoring.

d.Information and communication.

答案：A

2. 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.Control activities.

b.Internal environment.

c.Event identification.

d.Monitoring.

答案：D

3. A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?

a.Accountability.

b.Management philosophy and operating style.

c.Integrity and ethical values.

d.Financial reporting competencies.

答案：D

4. The Sarbanes-Oxley Act of 2002 was enacted in response to corporate scandals that largely centered on the quality of corporate financial disclosure and highlighted the inadequate oversight of management, auditors and the Board of Directors. The Sarbanes-Oxley Act addresses the problems related to inadequate board oversight by requiring public companies to have an:

a.Internal auditor.

b.Independent Board of Directors.

c.Audit committee.

d.Annual audit for all issuers.

答案：C

5.Which of the following statements concerning intranets is incorrect?

a. A firewall is needed to ensure that unauthorized Internet users cannot access an organization\'s intranet.

b. An intranet connects geographically separate LANs within an organization.

c. An intranet web browser is different from an Internet web browser.

d. In order to gain access to an intranet, a user generally must enter a password.

答案：C

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