国际内审师（CIA）考试精选模拟试题(2020-10-09)

发布时间：2020-10-09

备考2020年CIA考试的小伙伴注意了，51题库考试学习网为大家准备了CIA考试模拟试题，感兴趣的小伙伴赶紧来练练手吧。

1、审计人员往往对首席审计执行官计划进行的改变有抵触情绪，改变这种局面的最佳方式是：

 A、告诉审计人员进行改变的事实，让审计人员参与规划变革

 B、通过投票方式使内部审计人员接受改变

 C、尽量将新的审计方法制定完善

 D、让内部审计部门的客户参与变革

【答案】A

2、甲公司的内部审计师在评价公司的行为规范和商业惯例的遵守情况时，发现以下做法，其中不正确的是：

 A、即使对该规范不了解也要求新员工必须在职业道德规范文件上签字

 B、公司将职业道德规范写入员工手册，并分发至每位员工

 C、公司在季度培训时，都会有职业道德规范的内容

 D、公司有举报热线，并鼓励员工举报不遵守行为规范的情况

【答案】A

3、下列选项中，关于在对审计业务初步调查中采用的问题清单的特点说法不正确的是：

 A、问题清单给人一种所有相关因素都已得到考虑的错觉，其实则不然

 B、问题清单是一种控制手段，采用了标准的方法，提高了数据取得一致性

 C、问题清单可以防止以为所有相关因素都被考虑的错误

 D、问题清单可以起到提示的作用，可以帮助审计师确定已经提出了事先确定的所有问题

【答案】C

4、内部审计部门往往被公司的经理看成是高级管理层的“看门狗”。为扭转这种看法，内部审计部门最好的做法是：

 A、与审计客户进行沟通，向审计客户了解其所关心的问题

 B、不与管理层进行任何沟通，仍然照常继续自己的工作

 C、提高自己的专业技能

 D、避免与管理层的冲突，与管理层建立良好的关系

【答案】A

5、甲公司管理层决定开展一项风险较高的业务，以便获取更高的收益，但甲公司的首席审计执行官认为这项新业务的风险水平不符合公司的风险管理战略，则该首席审计执行官应：

 A、提醒管理层开展新业务需承担的风险，且相应的风险水平不符合公司的风险管理策略

 B、该首席审计执行官应及时将相关情况向审计委员会汇报

 C、虽然该业务风险较高，但未必真会发生问题，所以先观察一段时间再做决定

 D、就此问题与高级管理层讨论，若仍不能达成一致，再向董事会汇报

【答案】D

以上是关于CIA考试试题的内容，备考的小伙伴赶紧来练习吧。欲了解更多关于CIA考试的试题，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。

短文理解

听力原文： The Tokyo stock market responded calmly yesterday to the collapse of two Japanese financial institutions, with prices finishing higher on strength in high-tech issues. The US dollar fell back against the Japanese yen.

The dollar started higher in Tokyo amid concern about the collapse of the nation's largest credit union and Hyogo Bank, a regional bank based in Kobe. It reached 99.40 yen at one point, its highest level since 99.45 yen on February 8.

At late afternoon, the dollar was traded at 97.46 yen, down 1.32 yen from late Wednesday in Tokyo and also sharply below its overnight New York level of 99.01 yen. The US currency ranged in Tokyo between 96.82 yen and 99.40 yen. Meanwhile, share price rose as higher future prices and rising high-tech issues supported the whole market. Export-related high-tech stocks have gained significantly, supported by the stronger dollar.

21. How did the Tokyo stock market respond to the collapse of two Japanese financial institutions?

22.What was the price of the dollar against Japanese yen at late afternoon?

23.What kind of stocks has risen in the Tokyo stock market?

(21)

A．With little concern.

B．With calm.

C．With great interest.

D．With confusion.

正确答案：B
解析：录音原文提到The Tokyo stock market responded calmly yesterday to the collapse of two Japanese financial institutions，…东京股票交易所昨天对日本两大金融机构破产的消息反应平静。

What will the buyer do if his bank buys the draft for him?

A．He will open a letter of credit.

B．He will repay the bank a short-term loan.

C．He will buy back the draft.

D．He will return the money to the seller.

正确答案：B
解析：倒数第三句The domestic bank can buy the draft, a short-term loan agreement to be paid by the company buying the goods abroad，是说当国内银行购买了卖方的远期汇票时，购买商品者就必须偿还银行的这笔短期贷款了。

Why did the dollar rally at the beginning of the year?

A．It was the beginning of the year.

B．Traders' sentiment was changing greatly.

C．People thought that the US economy would recover and German interest rate would ease soon.

D．The present US-German interest rate differential would be unlikely to narrow.

正确答案：C
解析：文章第二段提到dollar rallied due to...German interest rate would ease soon。美元的回升是由于人们的乐观情绪。

听力原文：Commercial banks are mainly to provide short-term loans for the capital market with the acquired deposits and the funds from other channels.

(2)

A．Commercial banks mainly provide short-term loans for the capital market.

B．The capital market mainly depends on the acquired deposits and the funds from other channels.

C．Short-term loans are mainly from the acquired deposits and the funds from other channels.

D．Commercial banks mainly depend on the capital market for deposits and the funds.

正确答案：A
解析：单句意思为“商业银行主要是利用其所拥有的存款及通过其他渠道获得的资金来源为资本市场提供短期贷款。”

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签