企业应该综合考虑风险来源、套期保值工具特点、套期保值效果以及成本等因素，选择结构简单、流动性强、风险可控的金融衍生工具开展套期保值业务。（ ）
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1 .套期保值的本质在于“风险对冲”和“风险转移”。 （ ）
Y 对 N 错
2 .Which one of the following statements about an executive information system (EIS) is incorrect? The EIS:
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4 .公允价值套期、现金流量套期或境外经营净投资套期，运用企业会计准则规定的套期保值会计方法进行处理时必须满足一定的条件。（ ）
Y 对 N 错
5 .Review of the audit log is an example of which of the following types of security control?
A Preventive. B Governance. C Corrective. D Detective.
7 .Which of the following is the responsibility of an MIS steering committee?
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8 .企业至少应当在资产负债表日或相关情况发生重大变化将影响套期有效性要求时，对现有的套期关系进行评估，并以书面形式记录评估情况。（ ）
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10 .Which of the following statements best describes the importance of segregation of duties?
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