某组织委托服务机构处理其小时工资支付行为。内部审计人员关注当年的小时工资支付是否正确,特别是由统一合同规定应当按季度计提的养老金项目是否计算正确。下列哪项审计程序能够最好实现该项目标?
A. 对整个报告期间内的小时工资支付活动进行随机抽样,重新计算支付金额和养老金金额,并与服务机构获得的数据进行核对;
B. 对整个报告期间内的小时工资支付活动进行分层抽样,通过重新计算,核对从服务机构获得的数据;
C. 对整个报告期间内的小时工资支付活动进行探索抽样,对结果进行处理;
D. 在年度审计过程中向服务机构提交一系列测试数据,将其处理结果与审计人员预先计算好的结果进行对比。
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除了对登陆、操作、程序变动和其他功能的控制,计算机系统还需要建立一条信息的审计轨迹。下列哪项信息通常不包括为非授权的系统登陆尝试而设计的审计的审计轨迹记录中?
A. 被授权用户的名单。
B. 尝试的事件或业务类型。
C. 用来进行尝试的终端。
D. 流程中可见到的数据(Thedataintheprogramsought)。
The (41 - voyage chartering ) means that the shipowner promises to carry on board a specific ship a particular cargo for a single or several voyages from one or more loading ports to one or more discharging ports. The payment paid by the charterer to the ship owner for cargo transport by sea is called (42 - freight) and the contact made by ship owner and charterer is called a voyage charter party. Under a voyage charter party, the actual operation of the vessel is left to the (43 - shipowner ). There are the provision for the (44 ), demurrage and dispatch money etc, in the voyage charter. There are more standard forms of voyage charter parties than any other form of contract of carriage (45 - GENCON) is the most popular and widely used general purpose voyage charter party on a global basis for numerous types of cargoes. 41.
A. voyage chartering
B. time chartering
C. bareboad chartering
D. TCT
(2)在正式竞聘之前,人力资源部需要做好哪些工作?
工作满意度下降是工作压力消极作用的()症状。
A. 生理
B. 心理
C. 行为
D. 结果
E. 个人感觉到对自己需要和动机的威胁