【文章內(nèi)容簡介】 可能是公司無法償還債務(wù)所致　　C. 私有化是指上市公司的現(xiàn)有股東或管理人員購買公司的全部股票，從而降低所有權(quán)和經(jīng)營權(quán)分離帶來的代理成本　　D. 在不改變總體資本需求的情況下，有償債能力的公司可以通過調(diào)整資本組合來實(shí)施業(yè)務(wù)重組　　【答案】BC　　【考點(diǎn)】資本再調(diào)配　　【解析】業(yè)務(wù)重組后，公司核心業(yè)務(wù)或單項業(yè)務(wù)的業(yè)績會提高，使得公司的估值高于重組前，所以選項A錯誤。有償債能力的公司實(shí)施重組時，在不改變總體資本需求的條件下，可改善不同類型資本的組合方式以及資金可用的時間。所以選項D錯誤?！　　菊f明】本題與B卷多選題第13題完全相同。三、簡單題　　1.(本小題6分，可以選用中文或英文解答，如使用英文解答，須全部使用英文，答題正確的，增加5分，最高得分為11分。)　　某汽車生產(chǎn)商的內(nèi)部審計部門正就旗下生產(chǎn)的渣土運(yùn)輸車進(jìn)行尾氣排放測試。內(nèi)部審計部門發(fā)現(xiàn)，公司針對渣土運(yùn)輸車向外公布的尾氣排放信息與內(nèi)部記錄的實(shí)際數(shù)據(jù)有重大差異。內(nèi)部審計部門經(jīng)理表示，測試樣本顯示的尾氣排放量實(shí)際上要高于對外公布的排放量，有可能涉及虛假披露和違反環(huán)保法律法規(guī)。雖然已向相關(guān)部門主管報告，但該部門主管只承認(rèn)錯誤并未采取任何改進(jìn)措施?！　∫螅骸　?1)評價內(nèi)部審計經(jīng)理就以上事件進(jìn)行通報的恰當(dāng)性，并簡要說明審計委員會與內(nèi)部審計相關(guān)的職能范圍和責(zé)任。(2分)　　(2)簡要說明企業(yè)在該事件中所暴露與風(fēng)險相關(guān)的主要問題。(2分)　　(3)針對上述事件，應(yīng)對企業(yè)內(nèi)部控制的內(nèi)部環(huán)境方面提出哪些改進(jìn)措施。(2分)　　【答案】　　(1)內(nèi)部審計經(jīng)理就以上事件進(jìn)行通報的恰當(dāng)性及簡單說明審計委員會與內(nèi)部審計相關(guān)的職能范圍和責(zé)任　　恰當(dāng)性：內(nèi)部審計主管不應(yīng)只向錯報事件的部門進(jìn)行通報，他還有責(zé)任直接將發(fā)現(xiàn)的問題向董事會或其下屬的審計委員會通報?！　÷毮芊秶拓?zé)任：確保內(nèi)部控制系統(tǒng)充分有效是審計委員會的責(zé)任，其中包括負(fù)責(zé)監(jiān)督內(nèi)部審計部門在企業(yè)整體風(fēng)險管理系統(tǒng)中的角色的有效性。批準(zhǔn)內(nèi)部審計主管的任命和解聘。確保內(nèi)部審計部門能直接與董事會接觸，并向?qū)徲嬑瘑T會進(jìn)行匯報?！　?2)事件中暴露與風(fēng)險相關(guān)的主要問題　　①報告數(shù)據(jù)不準(zhǔn)確是由于對外公布時擅自更改或出現(xiàn)嚴(yán)重錯誤，這可能削弱企業(yè)依賴此數(shù)據(jù)所生成的其他報告的完整性及可依賴性，并反映出操作風(fēng)險的存在和公司整體內(nèi)控意識薄弱?！　、谔搱?錯報事件對公司的公眾形象帶來負(fù)面的影響，這有可能影響其渣土運(yùn)輸車的銷售，對公司業(yè)務(wù)的長遠(yuǎn)發(fā)展帶來不利影響。　?、圻`反環(huán)保法規(guī)可能會導(dǎo)致企業(yè)受到法律的制裁?！　、苋绻麑?shí)際數(shù)據(jù)違反了環(huán)保法規(guī)的要求，則可能是在生產(chǎn)設(shè)計過程中出現(xiàn)了漏洞，這是企業(yè)風(fēng)險評估的嚴(yán)重過失?！　、輰ν忮e誤或虛報報告可能表明管理層對風(fēng)險與內(nèi)控管理的輕率態(tài)度。如果在某一個區(qū)域，管理層得悉并縱容虛假報告，將會造成上行下效的后果?！　?3)企業(yè)內(nèi)部控制方面的4個改進(jìn)措施　?、俳⒎次璞讬C(jī)制。　　明確反舞弊工作的重點(diǎn)領(lǐng)域包括，在財務(wù)會計報告和信息披露等方面存在不正確、誤導(dǎo)性陳述或者重大漏報，有關(guān)機(jī)構(gòu)在反舞弊工作中的權(quán)限，以及規(guī)范舞弊案件的舉報、調(diào)查、處理、報告和補(bǔ)救措施?！　、诔珜?dǎo)企業(yè)道德文化建設(shè)?！　∑髽I(yè)文化建設(shè)既要注重“上下結(jié)合”，更應(yīng)注重企業(yè)治理層和經(jīng)理層的示范作用，絕不縱容虛假報告。　?、奂訌?qiáng)對員工的道德教育?！　〔⒖煽紤]在勞動合同中明確違反道德原則的后果和紀(jì)律處分?！　、苤贫ㄍ晟频娜肆Y源政策。　　包括新員工的試用期和崗前培訓(xùn)制，對試用人員進(jìn)行嚴(yán)格考察，以減低在各業(yè)務(wù)流程當(dāng)中可能出現(xiàn)的操作風(fēng)險?！　∮⑽拇鸢福骸　?1)The head of internal audit department should not only municate to the department that should be responsible for the misstatement, but should also report such incident to the board of directors or the Company’s audit mittee, if applicable.　　It is the responsibilities of the audit mittee to ensure appropriate and effective internal control system have been put in place in the Company. These includes supervising the effectiveness of the internal audit department in relation to their role in the Company’s overall risk management system, approving the appointment and termination of the head of internal audit department, and ensuring that the internal audit department is able to municate directly to the board of directors and report to the Company’s audit mittee.　　(2)The incident unveils the following riskrelated issues:　　①The data reported to the public is as a result of either the unauthorized changes made to them or the significant errors that was made. All these would indirectly affect the pleteness and reliability of the report that is generated from these data. It also reflects the operational risk that the Company might have been facing and the weak internal control awareness in the Company.　?、赥he misstatement either intentionally or unintentionally would negatively impact the image of the Company, and also the sales of the related vehicles . These may bee a hindrance to the Company’s future development.　　③The violation of the environmental law may bring the Company’s the legal consequence or sanctions, such as fines.　?、躀f the data is in violation of the environmental law, it may imply the existence of deficiencies in the production design or the related of these is a loophole in the enterprise risk assessment process.　　⑤The misstatement either intentionally or unintentionally may imply the hasty management’s attitude to risk and internal control management. If in one area that the management simply allows the intentional misstatement being made, it would send a wrong message to other people in the Company such kind of incident is allowed.　　(3)Enhancements that can be implemented in the firm’s internal control system:　?、買mplement antifraud program, setting priorities of the antifraud program which should address the inaccurate, misleading or significant misstatement in financial reporting and information disclosure or other areas。 key process and the authority。 scope of reporting, investigating, processing and taking remediation in any fraud cases.　?、赑romote ethical culture. Build an ethical culture across the whole Company, focus on the role model being set out by the management team in disapproving the intentional misstatements.　　③Emphasis on staff education in terms of ethics, and consider to include the related ethical clauses such as the consequences/sanctions if in breach of those requirements in the employment contract.　?、躍et up a plete set of human resources policies which include the probation period and training requirement to new hires, performance assessment to them, in an attempt to reduce the operational risks that exists in the Company’s business processes.　　2.(本小題8分。)VoIP是一種利用區(qū)域或互聯(lián)網(wǎng)進(jìn)行交換話音信號的技術(shù)服務(wù)，在專用的電話上可以采用IP網(wǎng)絡(luò)，以VoIP模式進(jìn)行通話，是一種較便宜的跨地區(qū)電話聯(lián)系方式，適用于個人、家庭或商業(yè)機(jī)構(gòu)用戶。支持該技術(shù)服務(wù)的首要條件就是一個穩(wěn)定的網(wǎng)絡(luò)環(huán)境和寬帶網(wǎng)絡(luò)，在發(fā)達(dá)國家A國(其使用貨幣為“索拉”)已經(jīng)蓬勃發(fā)展多年， VoIP已被A國的大多數(shù)人、家庭和商業(yè)機(jī)構(gòu)普遍采用。A國市場上現(xiàn)有三家提供有關(guān)服務(wù)的營運(yùn)商。正通電視是其中一家電視營運(yùn)商，在A國使用其VoIP技術(shù)及設(shè)備服務(wù)的