H@ théng Hoc truc tuyén UEH UNIVERSITY @ ® VAN 31221022904 - MAI THI CAM ~ Bang Dieu khién > Cac khod hoc cla t6l > 24AIS_KA8KNOO1_S3-N2105_$3-03-0524 24D1ACC50701402_NBL,2024 > Chuong. 4. kiém sodt néi b@ > Kiém tra nhanh tai lop Bat dau vao lic Tuesday, 9 April 2024, 7:46 AM Trang thi Két thc Ide Tuesday, 9 April 2024, 7:57 AM Thai gian thyc hign 10 phut 57 giay Bigm 6,00/7,00 Diém 8,57 trén 10,00 (86%) Ba xong, Cau Héi 1 Hoan thanh — Bat diém 1,00 trén 1,00 7. COng ty XYZ c6 1 van dé kiém sodt ngi b6 nghiém trong va Uéc tinh misc anh hung lién quan téi van dé la 10 trigu, xéc suat xdy ra vin dé [a 5%. C6 2 thi tuc kim soat duc d& nghi dé gidi quyét van dB. Thu tuc A c6 chi phi 250,000 va lam gidm xac suat xdy ra van d® xudng cdn 2%. Thu tuc B c6 chi phi ude tinh 360,000, xde xuat xdy ra van d@ gidm dugc 4%. Néu dp dung dng that cd 2 thé tuc thi xac xudt xdy ra van d@ chi con 1a 0.1%. a. Ap dung thi tuc B b. Ap dung tha tuc A Ap dung cd Ava 8 d. KhOng 4p dung thd tyc nao hét The correct answer's: Ap dung thi tuc Acau Hi Hoan thanh Bat diém 1,00 tren 1,00, 3, Phat biéu nao sau day [a SAI v8 mdi truéng kiém soat a. Mot cu tric t6 chise phiic tap va kh6ng 16 rang c6 thé la dau higu ca cdc vdn a8 nghiém trong han b._ Hanh vi dao dife va quan diém ca ban quan ly hudng v8 kiém sodt n6i b6 s8 it Anh hurting ti hanh dong va nim tin cia nhan vign trong t6 chute ¢._M@t van ban ban hanh chinh séch hod cém nang huéng dan thyc hanh (procedures manual) la mét cng cu quan trong cho phan chia trach nhiém d. Surgidm sét la quan trong dac biét trong t6 chit c6 dc diém I khdng thé dap ting cdc béo cdo tréch nhiém chi tigt hoaic qua nhé nén khéng thé phan chia trch nhiém day da The correct answer is: Hanh vi dao 6téc v8 quan diém cla ban quan ly hung vé kiém soat néi bd sé ft Anh hudng {61 hanh déng va niém tin cba nhan vién trong t6 chit Cau Hai 3 Hodn thanh at diém 1,00 trén 1,00 6. Trinh tu nao sau day PHU HOP trong qui trinh danh gid rui ro Xac dinh kiém soat; a. Uéc tinh rui ro ; X4c dinh nguy co ; Use tinh chi phi va loi ich kiém so. b. Xée inh nguy co, Use tinh chi phi va Igl ich kiém seat; Use tinh rbi ro; Xéc dinh kiém soat © Xée din nguy co; Use tinh ri ro; Xéec dinh kiém sodt; Uc tinh chi phi va ligt ich kiém soat 4d. Use tinh ri ro; xc dinh kiém soat; Xac dinh nguy co; Uéc tinh chi phi va lot ich kiém soat; The correct answer is: Xe dinh nguy co; Lc tinh ri ro; Xe Binh kiém soat; Use tinh chi phi va Igi ich kiém soatcau Hi Hoan thanh Bat diém 1,00 tren 1,00, 2, Néu tt ca cdc van dé khdc du turong duvong nhau thi ndi dung nao duéi day la ding nhat a. Kim soat ngin ngta cBn wu tién tuang dyvong kiém soat phat hien b. Kim soat bi dap (corrective controls) cin wu tién han kiém soat ngan neva kigm soat phat hién cn wu tién hon kiém soat ngin nga 4. Kim soat ngn ngta cBn wu tién han kiém sodt phat hién The correct answer is: Kiém soat ngin ngiva cin wu tién hon kiém soat phat hién Cau He foan thanh at diém 1,00 trén 1,00 4, Nhiing phn chia nao dui dy dim bao dugc nguyén téc phan chia trach nhiém 1 cdch day di (lién quan ti cung mét loai hoat dng, mét loai tai san) a. Kiém soat; bao ve; va Uy quyén Kim soat; ghi chép; va giém sat c._ Uy quy€n; Ghi chép; va Bdo vé tai san 4. Gidm sat; Ghi chép; va lap ké hoach The correct answer is: Uy quyn; Ghi chép; va Bao ve tai sancau Hi Hoan thanh Bat diém 0,00 trén 1,00, 5, Nhting néi dung nao dui day 18 kiém tra d6c lap a. K6 todn ngan hang hogc nhan vién giao dich ngén hang thyc hién di chiéu ngan hang b._Ké ton phai thu di chi€u cong ng véi khach hang, ._ K6 tod phai tré tinh lai tng gid tri nhmn/I6 héa don mua hang da ghi trong bao cdo ng phai trd dé kiém tra 56 ligu minh phy tréch true khi ndp bdo céo nay d._ Ban kiém soat so sdnh dinh ky gitta s6 liGu tran sé cai va s6 chi tiét ign quan The correct answer is: Ban kiém sodt so sanh dinh ky git s6 liu trén s6 cél va s6 chi tiét ign quan Cau He Hoan thanh Bat diém 1,00 trén 1,00, 1, Phat bidu nao sau day [a chinh xac nhat a. S88 dang hon khi gan thém cdc kiém sot v3o 1 hé théng durgc thiét ké sn so véi thiét ké cdc kiém sodt cing lc trong giai Goan thiét ké ban dau. b. Khuén m&u Internal control integrated cla COSO dutge chap nhan rng rai, 18 c&n ccf cho thiét ké va trién kha kim soat n6i b6 dé kiém soat hoat dong kinh doanh ©. Khuén mau ERM cla COSO a cé pham vi hep va gigi han trong kiém soat t8i chinh dd. Khuén mu Internal control integrated cla COSO xéc dinh c6 4 muc tiéu kiém sost ma ban quan ly cn dat dugc dé hoan thanh muc tiéu cla t6 chute ‘The correct answer is: Khun mau Internal control integrated cla COSO durge chp nhan rng rai, 18 can ctf cho thiét ké va trién khai kiém sodt n6i bo dé kiém soat hoat d6ng kinh doanh Bai tap ban leg Chuyén téi - Bai giang chung 5- Kiém soat hé théng théng tin