国际注册内容审计师（CIA）考试模拟试题(2020-08-21)

发布时间：2020-08-21

为了帮助备考国际注册内容审计师考试的小伙伴更好的备考，下面51题库考试学习网就分享给大家一些CIA考试模拟试题，感兴趣的小伙伴赶紧来练习吧。

1.下哪种情况最可能是对被审计单位管理层出具书面中期报告的目的？

A、已完成预定审计工作的70%，没有发现重大的负面证据。 

B、内部审计师决定用调查程序替代一些原计划对某些记录的详细检查。 

C、决定扩展审计方案，因为发现可能存在舞弊。 

D、某下属工厂的露天燃烧可能会违反污染管理条例。 

【正确答案】 D

【答案解析】 中期报告通常用来一些重大的、紧急的情况，四个选项选择最佳的答案，扩展审计方案，仍在原审计范围内；且有舞弊迹象，继续调查，属于惯常做法，所以C选项不是最优。显然D更加紧急重大一些。

2. 管理者在面临是由群体决策还是由个人决策的选择时，考虑的主要因素是：

A、决策的时间限制 

B、决策群体中是否存在强权人物 

C、决策对群体成员的重要性 

D、以上均是 

【正确答案】 D

【答案解析】 选项A，群体决策花费的时间比个人决策时间长，决策时需要考虑时间的限制；选项B，群体决策有利于群体中成员理解、接受和执行该决策。选项C，如果存在强权人物，可能会主导群体决策的方向。

3. 样本标准误差指：

A、以样本误差为基础的计划总体误差。 

B、样本误差的平均数。 

C、样本项目的变化程度。         

D、内部审计师能接受的总体中的错误。 

【正确答案】 C

4. 销售净额等于：

A、应收账款的增加额与来自客户的现金收入之和 

B、应收账款的增加额与来自客户的现金收入之差 

C、应付账款的增加额与来自客户的现金收入之和 

D、应付账款的增加额与来自客户的现金收入之差 

【正确答案】 A

【答案解析】 销售净额等于应收账款的增加额与来自客户的现金收入之和。

5. 以下哪项措施能够防止接收未订购的货物：

A、在接收货物之前，对货物的采购订单进行复核 

B、在接受货物之后，对货物进行盘点并与采购订单进行核对 

C、每一份采购订单必须通过相关人员的批准 

D、在储存新收到的货物之前确认收获报告和装货单一致 

【正确答案】 A

【答案解析】 选项B，已经接收货物，无法防止接收未订购的货物；选项C，能够防止虚假订货和过多的订货，但是不能防止接收未订购的货物；选项D，该控制能够防止收货数量的风险，但是无法防止接收货物。

以上是关于CIA考试模拟试题，希望可以帮助到备考的小伙伴，如果大家想要了解到更多的关于CIA考试试题，敬请关注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。

听力原文：W: Why is the bill of lading so important?

M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.

Q: Which is one of the functions of a bill of lading but not mentioned in the conversation?

(18)

A．The receipt of the goods given by the ship master.

B．The evidence of the terms of the contract of carriage.

C．The evidence of the shipment of goods.

D．The evidence that the holder of it has the property in the goods.

正确答案：A
解析：提到提货单的重要性时，女士提到“the terms of the contract of carriage”，“gives evidence of the shipment of goods”，及“makes sure that the holder of it has the property in the goods”，只有A选项没有提及。

听力原文：M: I'm leaving for America and still have some RMB with me. There is about 700 yuan left. Can I change it back into US dollars?

W: Yes, we can convert your leftover RMB back into foreign money.

Q: How much RMB yuan does the customer want to exchange for US dollars?

(19)

A．700 yuan.

B．600 yuan.

C．650 yuan.

D．750 yuan.

正确答案：A
解析：男士是想将人民币兑换外币，并说他还剩"700 yuan"，所以A选项正确。

听力原文： Money means different things to different people. We have all heard or used expressions such as, "How much money do you want for this? How much money do you make?" and "They have a lot of money." It is obvious that money does not mean the same thing in each of these expressions. In the first expression, money refers to a price; in the second, to income; and in the third, to wealth. The confusion arises because money is the standard in terms of which we value all material goods and services. For most of us, both income and wealth are considerably greater than our holdings of money. Income is the net revenue we receive for the sale of our services or of the products of our services. Wealth is the accumulation of past savings of income. Most of us hold only a small part of our wealth in the form. of money.

24. Which is the best answer to the question "How much money do you want for this?"

25.What is used as the standard to value all material goods and services?

26.What may be greater than our holdings of money?

27.What is wealth?

(24)

A．Three items.

B．$10.8.

C．A blue one.

D．U.S. Dollars.

正确答案：B
解析：录音原文提到In the first expression, money refers to a price. 在货币的第一种表达法里，它指价格。第一种表达就是出现在"How much money do you want for this?"。

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