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Listening Quiz: Thảo Luận Về Các Yếu Tố Rủi Ro Gian Lận – Easy Level
Th7 25, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What are Michael and Laura mainly discussing?
A new employee training program
A customer complaint about invoices
Fraud risks found during planning
A plan to reduce office expenses
Explanation:
The conversation focuses on several fraud risk factors found in planning, such as false invoices, unusual transactions, and pressure on staff.
2.
What risk did Michael mention first?
C false invoices
D missing receipts
B unusual transactions
A pressure on staff
Explanation:
Michael first says, ‘There is a risk of false invoices.’
3.
How will Michael’s team check the invoices?
A By ignoring suspicious ones
D By replacing old invoices with new ones
C By asking customers to review them
B By verifying all invoices carefully
Explanation:
Michael says, ‘We will verify all invoices carefully.’
4.
What does Laura think about the fraud risks Michael described?
C They will disappear on their own
D They only affect one department
A They are not important
B They are serious and need attention
Explanation:
Laura says, ‘That is serious,’ and later agrees they should look closely at the risks, showing she thinks they need attention.
5.
What will Michael do after discussing the risks with Laura?
D Ask Laura to investigate alone
A Inform the whole team
B Cancel the planning meeting
C Send a new invoice list
Explanation:
Michael says, ‘We will inform the whole team.’
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