宏景新聞部

　　7月已到，離2017年的AICPA改革還不到半年時間了，不知道各位考生準備得怎么樣了，為了幫助廣大考生更好地應戰，宏景國際教育將開設新的系列專題——模擬題天天見！

　　我們將于每天發布一定量的模擬試題供考生練習，翌日發布答案，記得準時回來查看哦！俗話說，不積跬步，無以致千里；不積細流，無以成江河。關注我們，堅持每天做題，讓你不斷進步！

　　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.Control activities.

　　b.Information and communication.

　　c.Monitoring.

　　d.Internal environment.

　　2. According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of the internal control integrated framework addresses an entity's timely reporting of identified internal control deficiencies?

　　a.Information and communication.

　　b.Control activities.

　　c.Control environment.

　　d.Monitoring.

　　3. Able Corporation owns numerous businesses along the coast of Florida. The company's management has identified business interruption events as a potential risk resulting from storm damages caused by hurricanes. Management is so fearful of the possibility of storm damage that they elect to divest the company of virtually all properties on the Florida coast. Able's response to potential risks is known as:

　　a.Sharing.

　　b.Reduction.

　　c.Avoidance.

　　d.Acceptance.

　　今天發布的BEC的單項選擇題，一共3道。答案將于明天發布，留意對照哦！如果有任何問題，歡迎留言給我們，我們專業的老師會盡快回復解答您的疑問。

　　這些模擬題都是由宏景國際教育的精英教研團隊研發出來的模擬題，力求貼近考試真題，讓考生更容易掌握考試考點，輕松得高分。

　　（責任編輯：陳德穎）

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