众所周知，USCPA考试是全英文作答，所以对于很多报考美国注册会计师的考生而言，尽快熟悉全英文的答题环境是非常重要的，为了帮助大家更好的备考，帮考网为大家分享了美国注册会计师USCPA考试BEC商业环境练习试题，详情如下：

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

2. 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

3. 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 fｏｒall issuers.

答案：C

4.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 ｏｒｃｅｒto gain access to an intranet, a user generally must enter a password.

答案：C

5. The primary benefit of having a financial expert on a company\'s audit committee is:

a.The financial expert certifies compliance with SEC requirements ａｎｄ　thereby reduces audit fees.

b.The expert designation conveys a higher level of due diligence on the expert ａｎｄ　shields audit committee members ａｎｄ　the corporation from most liabilities.

c.The enhanced level of financial sophistication of the financial expert can serve as a resource fｏｒthe audit committee.

d.The financial expert checks the auditor\'s work ａｎｄ　verifies the appropriateness of the audit opinion.

答案：C

6.Intranets are distinguished from the Internet by what feature?

a. Intranets provide read only information that is not downloadable.

b. Intranets do not allow access to the Internet.

c. The Internet allows general access while intranets allow only private access specified by the intranet sponsor.

d. Only Internet users can "surf" fｏｒinformation.

答案：c

7.A local area network (LAN) is best described as a(n):

a. Electronic library containing millions of items of data that can be reviewed, retrieved, ａｎｄ　analyzed.

b. System to allow computer users to meet ａｎｄ　share ideas ａｎｄ　 information.

c. Method to offer specialized software, hardware, ａｎｄ　data handling techniques that improve effectiveness ａｎｄ　reduce costs.

d. Computer network that connects computers of all sizes, workstations, terminals, ａｎｄ　other devices within a limited proximity.

答案：d

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