国际注册内部审计师考试答题有技巧

发布时间：2020-03-13

在国际注册内部审计师这个职业发展得如火如荼的今天，很多人都因为想提升自己的能力，实现自己的人生价值而选择参加国际内部注册审计师考试。考试其实都是大同小异的，那为什么有的人可以轻轻松松拿下国际注册内部审计师资格证书，而有的人却与它失之交臂呢？原来国际注册内部审计师考试是有技巧的，你们跟着51题库考试学习网一起去了解一下吧。

国际注册内部审计师考试选择题有以下的技巧：

1.运用排除法

在备选答案中，如果不知道正确的答案是哪一个，就要先排除那些明显荒诞或者不正确的答案，经过筛选留下正确的答案。排除的方法有两种：一是回忆辅导书中是否有类似的表述；二是分析备选答案的表述是否合理。

2.运用比较法

对于某些有若干相同类型答案的选择题，可直接将各个备选答案进行比较，分析它们的共同点和不同点，从中找出与题目基本上有内在联系的一个或几个正确答案。

3.运用猜测法

如果对于一些答案你完全摸不清楚的情况下，可以结合学习到的知识进行猜测，最后选择出自己认为最正确的那个答案。

4.区分最佳答案和正确答案

考生大多数会被选择题的选项迷惑，但是正确的答案只有一个，有的答案看起来是对的，但是你们不能仅仅只考虑那一个答案的正确性，你们要根据题目再审视全部答案后进行评估，选出最符合题目的答案。

除此之外，在考试之前你们要进行针对性的练习，把平时容易错的题目都拿小本本记录下来，争取把它弄懂，不要白白的丢掉这些分数，建议第一次考试的小伙伴分两次考试，这样压力不会特别大，当然啦，学习在于坚持，只要你努力，就一定会考过的。

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：M: I want to cash this check for my mother, but the teller told me to bring it here.

W: Yes, Sir. That's an out-of-town personal check. We wouldn't be able to cash it for you until the proceeds are collected from the paying bank.

Q: How will the bank deal with the man's check?

(18)

A．The bank will cash the check immediately.

B．The bank will issue a new bank account and deposit the money for him.

C．The bank will cash it for him until the proceeds are collected from the paying bank.

D．The bank will endorse the check before payment.

正确答案：C
解析：根据女士的说法，男士不能直接使用个人支票提取现金，因为这张个人支票跨出了地域范围，需要等到支付行付了手续费后，才能提取现金。

听力原文： When a savings account is opened in a bank, the depositor must sign a deposit agreement. By signing agreement, the depositor agrees to abide by the rules and regulations of the bank. At this time, a passbook may be given to the depositor. This is a small book in which the bank teller enters the date and amount of each deposit or withdrawal and initials the entry. The passbook is to be presented at the bank or mailed to the bank along with a deposit or withdrawal slip each time money is deposited or withdrawn from the account. An alternative practice for depositing or withdrawing money from a savings account is to give the depositor a small register for recording deposits and withdrawals and a pad of deposit withdrawal rotors. This procedure eliminates the use of the passbook.

24. What is the purpose of signing a deposit agreement?

25.What does a depositor do with a passbook?

26.What is the aim of a small register and a pad of deposit withdrawal forms?

(24)

A．To follow the bank's rules and regulations.

B．To have the right to make full use of the bank's facilities.

C．To open an account in the bank.

D．To protect the depositor's interest.

正确答案：A
解析：录音原文中提到By signing agreement，the depositor…rules and regulations of the bank．通过签订存储协议，存款人会遵守银行的规则。

There are three ways in which a banker may take security for an advance: ______. (1) by lien (2) by pledge (3) by mortgage (4) by indemnity

A．(1); (2); (3)

B．(1); (2); (4)

C．(2); (3); (4)

D．(1); (3); (4)

正确答案：A
解析：take security for an advance对贷款担保。pledge质押。lien留置权。mortgage抵押。 indemnity赔偿，补偿。

听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.

(6)

A．The financial reporting is to provide information for the investors and lenders only.

B．The main aim of financial reporting is to offer information useful for decision-making.

C．Investment and lending decisions can be made from the financial reporting.

D．Investment and lending decisions can not be made from the financial reporting.

正确答案：B
解析：录音单句意思为“财务报告的主要目标是为投资者和贷款者做决定提供有用信息”。

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