CIA考试《内部审计作用》试题练习二

发布时间:2020-09-14


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1、在风险评估中,内部控制目标是确保员工能够有效保护自己的密码,下列哪种表述能够概括员工将密码留在显示屏上的情况?

A.固有风险

B.风险应对

C.风险事件

D.剩余风险

【正确答案】:C

2、内部审计师正在对公司信用卡的使用情况进行审计,以下哪项是其应主要关注的内容?

I.职责分工不充分

.采购职能被削弱

.信用卡可能被用于私利

.银行要求公司进行大额付款而不是多笔小额付款

A.只有IIII

B.只有II

C.只有III

D.IIIIII

【正确答案】:A

3、内部审计师怀疑某人力资源管理计算机系统中存在错误数据,诸如无效的工种分类;已超过退休标准的年龄;无效的种族分类等。为确定这些潜在问题程度的最佳方法是:

A.输入测试数据,以验证对输入数据进行编辑控制的有效性。

B.检查并测试接触控制,确保只有经授权的职员才能进入系统。

C.运用通用审计软件,确认未包括在特定参数中的所有数据。

D.运用通用审计软件抽取雇员记录样本,确定样本中数据项目的有效性,并以此推断总体情况。

【正确答案】:C

4、雇员抗拒公司某些过程中出现的重要变动,以下哪项内容最不可能成为其中的原因?

A.失去工作的威胁。

B.需要参加培训课程。

C.现有小组必须拆分。

D.最高管理层在未经事先讨论的前提下就加强新程序的过程。

【正确答案】:B

5、侵吞公司资金的舞弊者与财务报告舞弊者(篡改财务报表)相比,后者最不可能

A.处于一种独裁的管理体制下。

B.生活条件超过他们正常收入水平。

C.使舞弊行为合理化。

D.把公司的期望作为自己行为的理由。

【正确答案】:B

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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。

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。

听力原文:W: Well, yes. What about interests on those accounts? I'm interested in fixed time deposits accounts.

M: There are three kinds of fixed deposits, Madame. They are three-month, six-month and twelve-month deposits. The interest on a three-month deposit is 4.5% per annum, on six month 5%, on twelve month 5.5%.

Q: What is the interest rate on a six month deposit?

(12)

A.4%.

B.4.5%.

C.5%.

D.5.5%.

正确答案:C
解析:根据男士回答"On six month 5%",可知答案为C选项。

In what form. are the reserves required to he held?

A.In the form. of currency and coin on the premises.

B.In the form. of vault cash.

C.In a deposit at a regional Federal Reserve Bank.

D.All of the above.

正确答案:D
解析:文章第三段提到The reserves may be held...at a regional Federal Reserve Bank. 存储金所采取的形式有通货的形式,有备用金的形式和联邦银行存款的形式。

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