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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 customer complaint about invoices
Fraud risks found during planning
A plan to reduce office expenses
A new employee training program
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?
D missing receipts
B unusual transactions
A pressure on staff
C false invoices
Explanation:
Michael first says, ‘There is a risk of false invoices.’
3.
How will Michael’s team check the invoices?
B By verifying all invoices carefully
A By ignoring suspicious ones
C By asking customers to review them
D By replacing old invoices with new ones
Explanation:
Michael says, ‘We will verify all invoices carefully.’
4.
What does Laura think about the fraud risks Michael described?
B They are serious and need attention
C They will disappear on their own
D They only affect one department
A They are not important
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?
B Cancel the planning meeting
C Send a new invoice list
D Ask Laura to investigate alone
A Inform the whole team
Explanation:
Michael says, ‘We will inform the whole team.’
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