你不知道的国际注册内部审计师考试考多少分算通过！

发布时间：2020-03-05

不奋发，则心日颓靡。只有每天坚持学习，充实自己，才能摘得成功的果实。备考正式开始，参加2020年国际注册内部审计师(CIA考试)的小伙伴们，你了解CIA考试考多少分算通过吗？快来了解一下吧！

CIA 考试多少分才能通过？报考CIA的考生首先要了解CIA考试的特点，CIA考试具有以下主要特点：

1、CIA考试知识点多，涉及内容比较广泛。除了《内部审计实务标准》规定的内容外，还把内部审计拓展到整个管理领域的方方面面，如：审计学基础知识;西方财务会计、财务管理、税收理论、管理会计;经济学;生产作业管理、质量管理;管理信息系统、计算机审计;统计抽样等。

2、CIA考试是一种典型的“能力型考试”。CIA资格考试的主要目标是检验应试者分析问题、解决问题的能力，考察考生对内部审计基本原则、原理和技术的理解与应用。CIA考试实际也是一种对实际工作能力的测试。

3、CIA是一种题库考试。CIA考试的试题和答案一般是固定的，由于采用题库考试，因此，在考试中会出现往年考过的原题，重复不可避免，据了解，试题重复率达10-20%。所以大家在平时做题的时候千万不要认为以前考过就不会再考了。

4、CIA考试的题型单一。CIA考试的整张试卷都是以单选题的题型出现，就是计算题也是以单选的形式出现，而且不考复杂的计算题。这种题型是以答案结果为得分标准，不体现分析过程，能否得分，完全取决于应试者对题目的理解和判断。CIA试题中的备选答案具有很强的迷惑性，不仔细分析，答案好象都对或都不对，所以不能简单地根据一个备选答案确定其对错，必须将几个备选答案综合比较、分析，如果备选答案都正确，选择其中好的;如果答案中没有准确答案，就选择比较接近的。值得注意的是，在考试中只能选一个答案，记住不要多选。

5、CIA考试的及格分数线高。目前的CIA考试试卷每科考题为100道，每科试卷满分为800分，平均每题8分，600分为合格。一般要答对75题才有可能通过考试，所以大家不能掉以轻心，按中国的应试合格标准去对待CIA考试。

愉快的时光总是很短暂，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

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。

The preferred stockholders are deemed to have the priority ______.

A．to receive dividend payment

B．to elect board of directors

C．to vote on corporate policy

D．all of the above

正确答案：A
解析：优先股赋予优先股股东先于普通股股东获得红利收入的权利，但优先股的股东不能参与公司的日常管理，没有选举权和经营决策权。dividend红利。preferred stockholders优先股股东。priority优先权。

听力原文： Banker's acceptances are a very old form. of commercial credit. They provide, in essence, a method whereby a bank may add its good name and reputation to bills of a borrower, thereby making the bills much more marketable than it would otherwise be. Specifically, the mechanics of the operation typically, work like the following. Suppose that an American exporter sells wheat to a German importer. The terms of the sale are that the German importer will pay for the wheat ninety days after it is shipped. For a variety of reasons, however, the American firm may want its money now, and not want to wait the ninety days. If so, it may issue a draft on its bank ordering the bank to pay a stipulated sum of money to the holder of the draft ninety days from now. Along with the draft, the American exporter will send the appropriate documents showing that the wheat has actually been shipped. When the bank receives the draft, together, with the documentation, it stamps "accepted" across the face of it.

27. What are banker's acceptances?

28.Who is the drawee of the draft mentioned in the passage?

29.What should be attached to the draft when it is presented for acceptance?

30.How does the bank accept the draft?

(27)

A．They are drafts issued by a bank on another bank.

B．They are a very old form. of commercial credit.

C．They are exchange bills discounted by customers.

D．They are checks cashed through the ATMs.

正确答案：B
解析：录音原文提到Banker's acceptances are a very old form. of commercial credit。

The money a bank uses for lending is borrowed from depositors.

A．Right

B．Wrong

C．Doesn't say

正确答案：A
解析：文中的最后一句指出They lend money which they have borrowed from depositors...。

What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?

A．He simply adds all the amounts together.

B．He puts the assets and liabilities on the balance sheet objectively.

C．He makes restatement if the value of money depreciates.

D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.

正确答案：D
解析：文章最后一段提到The stable-monetary-unit concept is the accountant's…the changing value of the dollar。统一货币计量单位使得会计在编制资产负债表的时候不用去考虑 通货膨胀和美元贬值的影响。所以D选项符合题意。

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