【正确答案】 内部审计经理就以上事件进行通报的恰当性及简单说明审计委员会与内部审计相关的职能范围和责任 　　恰当性：内部审计主管不应只向错报事件的部门进行通报，他还有责任直接将发现的问题向董事会或其下属的审计委员会通报。 　　职能范围和责任：确保内部控制系统充分有效是审计委员会的责任，其中包括负责监督内部审计部门在企业整体风险管理系统中的角色的有效性;批准内部审计主管的任命和解聘;确保内部审计部门能直接与董事会接触，并向审计委员会进行汇报。 英文答案： 　　The head of internal audit department should not only communicate to the department that should be responsible for the misstatement, but should also report such incident to the board of directors or the Company’s audit committee, if applicable. 　　It is the responsibilities of the audit committee to ensure appropriate and effective internal control system have been put in place in the Company. These includes supervising the effectiveness of the internal audit department in relation to their role in the Company’s overall risk management system, approving the appointment and termination of the head of internal audit department, and ensuring that the internal audit department is able to communicate directly to the board of directors and report to the Company’s audit committee.

【正确答案】事件中暴露与风险相关的主要问题 　　①报告数据不准确是由于对外公布时擅自更改或出现严重错误，这可能削弱企业依赖此数据所生成的其他报告的完整性及可依赖性，并反映出操作风险的存在和公司整体内控意识薄弱。 　　②虚报/错报事件对公司的公众形象带来负面的影响，这有可能影响其渣土运输车的销售，对公司业务的长远发展带来不利影响。 　　③违反环保法规可能会导致企业受到法律的制裁。 　　④如果实际数据违反了环保法规的要求，则可能是在生产设计过程中出现了漏洞，这是企业风险评估的严重过失。 　　⑤对外错误或虚报报告可能表明管理层对风险与内控管理的轻率态度。如果在某一个区域，管理层得悉并纵容虚假报告，将会造成上行下效的后果。 英文答案： The incident unveils the following risk-related issues: 　　①The data reported to the public is as a result of either the unauthorized changes made to them or the significant errors that was made. All these would indirectly affect the completeness and reliability of the report that is generated from these data. It also reflects the operational risk that the Company might have been facing and the weak internal control awareness in the Company. 　　②The misstatement either intentionally or unintentionally would negatively impact the image of the Company, and also the sales of the related vehicles . These may become a hindrance to the Company’s future development. 　　③The violation of the environmental law may bring the Company’s the legal consequence or sanctions, such as fines. 　　④If the data is in violation of the environmental law, it may imply the existence of deficiencies in the production design or the related process.Either of these is a loophole in the enterprise risk assessment process. 　　⑤The misstatement either intentionally or unintentionally may imply the hasty management’s attitude to risk and internal control management. If in one area that the management simply allows the intentional misstatement being made, it would send a wrong message to other people in the Company such kind of incident is allowed.

【正确答案】企业内部控制方面的4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.