CIA考试《内部审计基础》模拟试题(2020-10-04)

发布时间：2020-10-04

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1. 内部审计师最有可能在何时向业务客户出示工作底稿：

A.怀疑有舞弊发生时;

B.内部审计师已经记录了具体的损坏事项;

C.内部审计师认为内容没有争论;

D.需要业务客户的意见以评价重要性和准确性。

答案：D

解析：答案A不正确，在业务客户涉嫌舞弊时，就不应向业务客户出示工作底稿;

答案B不正确，在内部审计师与客户的关系因此受到损害或使业务目标妥协时，通常就不应向业务客户出示工作底稿;

答案C不正确，近似有争议的事件也可能会损害业务程序。

答案D正确，在业务目标不受妥协的情况下，内部审计师可以部分或全部的向业务客户出示工作底稿。比如，为鼓励业务客户采取纠正措施，可以将特定业务程序的结果与业务客户共享。可以同业务客户一起审核工作底稿以及业务沟通的草稿，以核实业务的准确性、完整性和重要性。不过，完全的披露可能会损害内部审计师的程序，并且，在开展舞弊调查时，从来都不能与业务客户共享工作底稿。

2. 由董事会批准的内部审计的书面章程正式界定了内部审计活动的目标、权限和职责，加强了内部审计活动的：

A.应有的职业审慎性;

B.熟练性;

C.与管理层的关系;

D.独立性。

答案：D

解析：答案A不正确，应有的职业审慎性是开展工作的属性;

答案B不正确，熟练性是内部审计师所拥有的知识、技能和其他胜任能力的属性;

答案C不正确，内部审计活动与管理层的关系是专业上的职能关系。章程确立了内部审计活动的独立性，但没有确立工作关系。

答案D正确，章程应该(a)确立内部审计活动在组织内的地位;(b)授权审计人员接触与开展业务工作相关的记录、人员和实物财产;(c)界定内部审计活动的范围(实务公告1000-1)。因此，章程有助于确立内部审计活动的组织地位。客观性和组织的地位是实现独立性的方式(实务公告1100-1)。

3. 首席审计执行官安排内部审计师开展年终审计，评价薪酬记录。审计师与福利部的领导取得了联系，但被拒绝接触必要的文件。为了避免这个问题：

A.在内部审计活动的章程中应该详细说明与绩效审计有关的记录接触;

B.应要求内部审计师向组织的首席执行官报告;

C.追踪长期的计划过程，确保接触到所有相关的记录;

D.应要求审计委员会批准所有的范围限制。

答案：A

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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。

A credit card is a plastic card and the like to be used to obtain money, goods, or services and an overdraft is not allowed.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：第一段开始A credit card is…possibly under a line of credit established by the card issuer．但并没有说an overdraft is not allowed。

The best title for the passage can he ______.

A．What Are Futures Used for

B．Who Are the Arbitrageurs, Speculators and Hedgers

C．How to Hedge Risks

D．How to Trade in Futures Market

正确答案：A
解析：文章最适当的题目应选A项。

短文理解

听力原文： The banking system of China evolved from a mono-banking system between the 1940s and the early 1970s. Not until 1978 did China's banking system make a drastic shift in its banking philosophy and structure. The shift is not only a necessity for the country's development, but also acts as a gesture showing the "openness" of the country to the outside world.

Today, after nearly forty years of rapid development, China is moving towards a modem and market-oriented banking structure although there is still much to be improved to meet the needs of the country's development.

In the mid 1990s, banks in China began to focus their attention on capital adequacy requirements, non-performing and bad loans, profitability and also the industry's overall expansion strategy. Reforms of monetary and financial system in China are speeding up in the 90s. Existing specialized banks gradually have become commercial banks.

21. What kind of banking system did China have before the 1980s?

22.Up to now, how long has China experienced rapid development?

23.What are the banks in China focusing their attention on?

(21)

A．The same system as in the western countries.

B．A mono-banking system.

C．A modern banking system.

D．A commercial banking system.

正确答案：B
解析：录音原文提到The banking system of China...between the 1940s and the early 1970s. 20世纪40年代至70年代，中国银行系统从单一系统起步慢慢发展。

Which of the following are interest-earning securities?

A．Bank deposit certificates in Eurodollars.

B．Gilt-edged stocks.

C．United States Treasury Bonds.

D．All of the above.

正确答案：D
解析：第二段第二句后半句1) interest rate movements—by trading interest beating securities, such as…and United States Treasury Bonds. interest—earning securities与interest bearing securities含义相同，都指生息证券。

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