The sources of operational risks include: lack of prescribed procedures, lack of training for employees, negligence, inadequate maintenance or scrapping of equipment and software, lack of professional ethics and fraud awareness, and improper outsourcing arrangements. So the correct answer is a, b and C.

(2) The main types of exchange rate risk are ().

A. credit risk

B. Risks of foreign exchange transactions

C. Foreign currency translation risk

D. Liquidity risk

Reference answer BC

The main types of exchange rate risk mainly include transaction risk, foreign currency exchange risk and economic risk. So the answers are b and C.

(3) Company A has set up an internal audit department, a risk management department and an audit committee, and formulated the company's risk management supervision and improvement measures. Among the following options, () meets the requirements of the Guidelines for Comprehensive Risk Management of Central Enterprises.

A, all relevant departments regularly conduct self-examination and inspection on risk management, find defects in time and improve them, and submit risk management reports to the general manager of the enterprise.

B the internal audit department shall supervise and evaluate the risk management work and effect of the risk management department and various business departments at least once a year, and the evaluation report shall be directly submitted to the audit Committee.

C external risk management intermediaries shall conduct risk management assessment and issue a report.

D. The Risk Management Department evaluates the cross-departmental and cross-business unit risk management schemes, puts forward suggestions, issues reports and submits them to the company's decision-making level.

Reference answer BCD

The internal audit department of an enterprise shall, at least once a year, supervise and evaluate whether all relevant departments and business units, including risk management functional departments, can carry out risk management work and its work effect in accordance with relevant regulations, and the supervision and evaluation report shall be directly submitted to the board of directors or the risk management committee and audit committee under the board of directors. The functional department of enterprise risk management should regularly check and test the implementation and effectiveness of risk management in various departments and business units, evaluate the risk management strategy according to the requirements of the effectiveness standard put forward when formulating the risk strategy, evaluate the risk management solutions across departments and business units, put forward suggestions for adjustment or improvement, issue evaluation and suggestion reports, and submit them to the general manager of the enterprise or the senior management personnel entrusted by him in charge of risk management in time.

(4) Company A is an enterprise that produces high-grade stainless steel watchcases. The products are mainly exported and the settlement currency is USD. The management of the company held a meeting to discuss how to manage the exchange rate risk, and the participants put forward many countermeasures. Regarding these countermeasures, the following statement is correct ().

A. Liu, the manager of this department, put forward a strategy of "avoiding risks": importing related raw materials from abroad, so that the payment can be made in foreign currency to offset the impact of RMB appreciation.

Li, a salesman, put forward the strategy of "risk hedging": using hedging tools to control exchange rate risk.

C. Xiao Wang of the finance department put forward the strategy of "risk transfer": the company simply transferred its target customers from abroad to China and withdrew from foreign markets, thus fundamentally eliminating the exchange rate risk.

D. Zhang, the vice president in charge of export business, put forward the strategy of "risk control": strengthen the analysis and research on the trend of exchange rate changes and reduce the losses caused by exchange rate risks.

Reference answer BD

Answer analysis option a belongs to risk hedging; Option c belongs to risk aversion.

(5) Of the following statements about the characteristics of enterprise comprehensive risk management, () is correct.

A use a systematic and standardized approach to ensure that all risks are identified.

B. It is mainly used for the daily risk management of enterprises.

C. manage all risks of the enterprise.

D. professional management of risk management experts.

Reference answer ACD

Comprehensive risk management is strategic, all-round, professional, dual and systematic. A and C are the embodiment of system, and D is the embodiment of specialty.

(6) In recent years, affected by the rising export price of tomato sauce, the original tomato enterprises in a province have increased their production lines, resulting in overcapacity. A tomato sauce factory built two new production lines on 20 13, and has been facing the problem of raw material shortage since it was put into production. During the tomato planting season, a tomato sauce factory signed an acquisition contract with farmers. However, during the acquisition season, some farmers refused to supply tomatoes and sold them to enterprises with higher bids. The risks faced by a tomato sauce factory at this time include ().

A. operational risks

B. Technical risks

C. Market risk

D. Industrial risks

Reference answer CD

Tomato enterprises increase production lines, resulting in overcapacity, which is an industrial risk; The rising price of ketchup is a market risk; Some farmers refuse to supply, which belongs to the credit risk in market risk.

(7) Commodity traders buy and sell commodities in the futures market that are the same as or similar to the spot market but have opposite trading positions, so as to offset the risk of price fluctuation in the spot market of the futures market. Among the following items, the statement of risk management method adopted by traders is correct ().

A. The risk management method adopted by traders is risk hedging.

B. the risk management method adopted by the banker is mainly for profit.

C. The risk management method adopted by the dealer avoids the price risk.

D. The risk management method adopted by traders is mainly to manage financial risks.

Reference answer AC

The risk management method adopted by commodity traders is futures hedging, the purpose of hedging is to reduce risks, and the purpose of speculation is to bear additional risks to make profits, so B is wrong; Hedging is mainly to avoid price risk, so it is mainly to manage market risk, so D is wrong.

(8) Of the following statements about the functions of the risk management information system, () is correct.

A. be able to measure and quantitatively analyze various risks.

B. Real-time monitoring of risk matrix and grade spectrum, main risks and the status of important business processes.

C. Implement information early warning for major risks that exceed the upper limit of risk early warning.

D. realize risk-related information sharing with external stakeholders of the enterprise.

Reference answer ABC

The risk management information system should be able to measure, quantitatively analyze and test various risks; It can reflect the monitoring status of risk matrix and ranking spectrum, major risks and important business processes in real time; Being able to provide information early warning for major risks exceeding the upper limit of risk early warning; It can meet the requirements of risk management internal information reporting system and enterprise external information disclosure management system. The risk management information system should realize information integration and sharing between functional departments and business units, which can not only meet the requirements of individual business risk management, but also meet the comprehensive requirements of the whole enterprise and cross-functional departments and business units. So ABC is right.

(9) Among the following items, the control activities that belong to the internal control elements are reflected in the corporate governance under the risk management framework ().

A. Independence of independent directors

B. Chairman's decision-making power and supervision over the manager

C. Assessment, encouragement and control of directors, supervisors and managers

The board of directors hired an independent third party to check the performance of the manager's duties.

Reference answer BC

Answer analysis A belongs to the control environment and D belongs to the monitoring of internal control elements.

(10) In the governance practice of listed companies, independent directors among board members are often regarded as an important part. The key factors to ensure that independent directors can exercise their supervisory duties include ().

A. He has not held any position except as an independent director in a listed company.

B. Have a financial background and rich experience

C. no income related to business performance shall be obtained from listed companies.

D. there is no interest relationship with other listed companies.

Reference answer AC

An independent director refers to a director who is independent of the company's shareholders, does not hold a position in the company, has no important business or professional connection with the company or the company manager, and can make independent judgments on the company's affairs. At the level of listed companies, independent directors only hold independent positions in listed companies, and there are no directors who have interests with listed companies and their major shareholders and prevent them from making independent and objective judgments. Not holding any position other than independent director in a listed company can guarantee independence, and option A is correct; Financial background and rich experience are not necessary skills for independent directors, and option B is wrong; The income related to operating performance cannot be obtained from listed companies, and the independence of independent directors can be realized. Option c is correct; Independent directors can have interests with other listed companies, and option D is wrong.

(1 1) Among the following items, the functions of the internal audit department include ().

A. hire an accounting firm to audit the company's annual financial statements.

B. Evaluate whether the enterprise complies with laws and regulations, contracts and internal policies.

C. Ensure that enterprises fulfill their external reporting obligations.

D assist the board of directors and management in evaluating the acquisition plan and implementing the control measures in the acquisition process.

Reference answer BD

Internal audit has several purposes, including evaluating the reliability, adequacy and effectiveness of accounting, operation and administrative control; Ensure that the internal control of the enterprise can make the transaction recorded quickly and correctly, and protect the assets correctly; Determine whether the company has complied with laws and regulations and its own policies, and whether the management has taken appropriate measures to deal with the lack of control. Internal auditors usually play a role in merger, acquisition and transformation activities. These functions include helping the board of directors and management to evaluate the security measures and controls during the acquisition plan and implementation, including proper documentation and audit trail. Options b and d are correct.

(12) Enterprise A does OEM work for an international fashion brand, and the company's orders, production and delivery are processed through the information system. The enterprise gives the information system to the outsourcing company for development and is responsible for the system operation and maintenance. A company control information system outsourcing, the correct way is ().

A, through public bidding, choose the best development unit.

B. Sign a service contract and confidentiality agreement with the winning company.

C after the completion of the project, the outsourcing company will leave one person in enterprise A as the permanent liaison of the outsourcing company in enterprise A..

D each department of enterprise a puts forward development requirements and key control points.

Reference answer ABCD

The correct approach of the company is as follows: a) all departments of the enterprise put forward development requirements and key control points; Select the best development unit through public bidding; Sign a service contract and confidentiality agreement with the winning bidder; After the completion of the project, the outsourcing company will leave one person in enterprise A as the permanent contact of the outsourcing company in enterprise A. ..

(13) The following functions belong to management information system (MIS): ()

A. Management decision-oriented system

B. integrated system

C. Man-machine interaction system

D. Combination method system of modern management science

Reference answer ABCD

The characteristics of answer analysis management information system are: (1) management decision-oriented system; (2) Integrated system; (3) Man-machine interaction system; (4) the system of combining modern management science with means; (5) Interdisciplinary marginal science.

(14) expert system consists of man-machine interface, knowledge base, inference engine and knowledge acquisition. Among them, () is the core of the expert system.

A. Knowledge base B. Inference machine

C. Man-machine interface D. Knowledge acquisition

Reference answer AB

The answer analysis expert system consists of man-machine interface, knowledge base, inference engine and knowledge acquisition. Knowledge base and inference engine are the core of expert system.

(15) According to the specific maintenance links and most problems, the outsourcing of information system operation and maintenance mainly includes ().

A. Desktop support outsourcing B.IT infrastructure outsourcing

C. Application system outsourcing D. Software system outsourcing

Reference answer ABC

According to the analysis of specific maintenance links and most problems, information system operation and maintenance outsourcing mainly includes desktop support outsourcing, IT infrastructure outsourcing and application system outsourcing.