国际内审师考试《内部审计作用》知识点(1)

发布时间：2019-03-03

Conducting Internal Audit Engagements – Audit Tools and Techniques (28-38%)

　　开展内部审计业务——审计工具和技术(28-38%)

　　A. Data Gathering (Collect and analyze data on proposed engagements):

　　资料收集(收集和分析拟审计的业务资料)：

　　1. Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area

　　审核之前的审计报告和其他相关文档，作为审计业务范围初步调查的一部分

　　2. Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area

　　编制检查清单/内部控制调查问卷，作为审计业务范围初步调查的一部分

　　3. Conduct interviews as part of a preliminary survey of the engagement area

　　进行面谈，作为审计业务范围初步调查的一部分

　　4. Use observation to gather data

　　通过观察搜集资料

　　5. Conduct engagement to assure identification of key risks and controls

　　开展审计业务，确保对关键风险和控制的识别

　　6. Sampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)

　　抽样(非统计抽样方法，统计抽样，发现抽样，统计分析技术)

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。

CDs may be exchanged for money before its maturity date either in money markets or at commercial banks.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：文章第二段开头提到The holder of a CD…will ask a money market participant (often a commercial bank) to arrange a sale through a specialized dealer。并没有提及在哪里交易。a specialized dealer专业交易者。

Term borrowings are used to finance the borrowers to purchase buildings and equipment needed, working capital and existing obligations.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：结合整个文章第一段可以知道定期贷款(term borrowings)可以用来为购买所需要的设备、房产以及营运资金进行融资(finance)，但是第一段最后一句指出Term borrowing is also used to refinance existing obligations. refinance再融资，与融资含义不同。

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。

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