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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 plan to reduce office expenses
Fraud risks found during planning
A customer complaint about invoices
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?
A pressure on staff
D missing receipts
C false invoices
B unusual transactions
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
B By verifying all invoices carefully
C By asking customers to review them
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
A They are not important
D They only affect one department
C They will disappear on their own
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?
A Inform the whole team
B Cancel the planning meeting
C Send a new invoice list
D Ask Laura to investigate alone
Explanation:
Michael says, ‘We will inform the whole team.’
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