国际注册内部审计师怎么考？

发布时间：2020-01-03

国际注册内部审计师考试考试科目共同4科，必须在2年内通过，每科80个单项选择题，75分为通过，即答对75%,考试时间为两天,上下午各考一科，一科考试时间为3.5个小时。

具体为考试内容为内部审计过程、内部审计技术、管理控制和信息技术、内部审计环境。

报考条件

具备下列条件之一者，可报名参加考试：

1、具有本科及本科以上学历；

2、具有中级及中级以上专业技术资格；

3、持有注册会计师证书；

4、本科院校审计、会计及相关专业四年级学生（含报名期间是三年级，考试期间升为四年级的学生）；

报考资格的审查和确认由辽宁省内部审计协会秘书处负责，并报中国内部审计协会备案。

扩展资料：

免试条件

具有下列资格之一者，可以申请免试经营管理技术：

1、持有中级及中级以上审计师专业技术资格证书；

2、持有中级及中级以上会计师专业技术资格证书；

3、持有CPA、ACCA、CISA资格证书。

申请免试者应提交有关资格证书原件及复印件，经各地报名点工作人员审查确认后报辽宁省内部审计协会CIA考试办公室核准，并报中国内部审计协会备案，方可免试。申请免试的考生必须在申请免试的当年参加考试，其申请免试的成绩才能生效，否则下年度须重新交费申请。

下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题，供大家学习参考。

听力原文：The rate of interest on savings accounts is usually a little lower than that on deposit accounts.

(5)

A．There is a higher rate of interest on deposit account.

B．There is a higher rate of interest on savings account.

C．The rate of interest on deposit accounts is always much higher than that on savings accounts.

D．The rate of interest on deposit accounts is usually much lower than that on savings accounts.

正确答案：A
解析：单句意思为“储蓄账户利率通常比定期存款利率低”。

A clean credit is one which ______.

A．calls for no presentation of it

B．is used instead of first demand guarantee

C．is used without presentation of any documents

D．is the same as an unconditional first demand guarantee

正确答案：C
解析：光票信用证是不附单据、受益人可以凭开立收据或汇票分批或一次在通知行领取款项的信用证。

Cost accounting analyzes a business's cost to help managers ______.

A．expend money

B．control expenses

C．pay the debts

D．make budget

正确答案：B
解析：句意：成本会计分析企业的成本以帮助经理控制开支。好的成本会计记录可以指导经理为其产品和服务定价，以获得最大的利润。pay the debts还债。make budget制定预算。

听力原文： Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.

24. Which of the following loans is not repaid by installments?

25.Which of the following loans would attract a lower rate of interest?

26.How does a borrower "top up" his loan?

27.What is the objective of introduction of the budget account?

(24)

A．Business development loans.

B．House improvement loans.

C．Farm development loans.

D．Overdrafts.

正确答案：D
解析：录音原文一开始提到Some banks offer...and farm development loans. 一些银行推出其他种类按月分期还款的贷款，例如商业发展贷款、住房改善贷款和农业发展贷款。

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