多项选择题

以下说法正确的是（）。
A、职权是由职位派生出来的B、职权与个人因素有关C、职权是法定的权力D、职权可以由个人通过适当形式转让E、职权大小与职位高低、责任轻重和职责目标相适应

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单项选择题

Which of the following is NOT an aim of internal controls?

A．To enable the organisation to respond appropriately to business, operational and financial risks
B．To eliminate the possibility of impacts from poor judgement and human error
C．To help ensure the quality of internal and external reporting
D．To help ensure compliance with applicable laws and regulations

单项选择题

A、
B、
C、
D、