[简答题]

(本小题6分，可以选用中文或英文解答，如使用英文解答，须全部使用英文，答题正确的，增加5分，最高得分为11分。) 　　某汽车生产商的内部审计部门正就旗下生产的渣土运输车进行尾气排放测试。内部审计部门发现，公司针对渣土运输车向外公布的尾气排放信息与内部记 录的实际数据有重大差异。内部审计部门经理表示，测试样本显示的尾气排放量实际上要高于对外公布的排放量，有可能涉及虚假披露和违反环保法律法规。虽然已 向相关部门主管报告，但该部门主管只承认错误并未采取任何改进措施。 　　要求：

针对上述事件，应对企业内部控制的内部环境方面提出哪些改进措施。(2分)

参考答案: 企业内部控制方面的D个改进措施　　①建立反舞弊机制。　　明确反舞弊工作的重点领域包括，在财务会计报告和信息披露等方面存在不正确、误导性陈述或者重大漏报，有关机构在反舞弊工作中的权限，以及规范舞弊案件的举报、调查、处理、报告和补救措施。　　②倡导企业道德文化建设。　　企业文化建设既要注重“上下结合”，更应注重企业治理层和经理层的示范作用，绝不纵容虚假报告。　　③加强对员工的道德教育。　　并可考虑在劳动合同中明确违反道德原则的后果和纪律处分。　　④制定完善的人力资源政策。　　包括新员工的试用期和岗前培训制，对试用人员进行严格考察，以减低在各业务流程当中可能出现的操作风险。英文答案：Enhancements that can be implemented in the firm’s internal control system:　　①Implement anti-fraud program, setting priorities of the anti-fraud program which should address the inaccurate, misleading or significant misstatement in financial reporting and information disclosure or other areas; key process and the authority; scope of reporting, investigating, processing and taking remediation in any fraud cases.　　②Promote ethical culture. Build an ethical culture across the whole Company, focus on the role model being set out by the management team in disapproving the intentional misstatements.　　③Emphasis on staff education in terms of ethics, and consider to include the related ethical clauses such as the consequences/sanctions if in breach of those requirements in the employment contract.　　④Set up a complete set of human resources policies which include the probation period and training requirement to new hires, performance assessment to them, in an attempt to reduce the operational risks that exists in the Company’s business processes.