CIA《内部审计业务》模拟试题(2020-10-05)

发布时间：2020-10-05

备考CIA考试的小伙伴赶紧来围观，51题库考试学习网为大家准备了CIA考试《内部审计业务》试题，以供小伙伴们备考练习。

1.在对公司目前的业绩和上一年的业绩进行比较时,审计师发现:劳动力总成本已增加、发生了更多的加班费用、工人总人数增加了、净收入减少了10%,纯粹依据以上信息可得出以下哪种有效结论?

A.工人人均净收入减少了

B.工资水平提高了

C.工人工作效率下降了

D.劳动总小时数增加了

答案:C

2.当舞弊调查的调查阶段结束,参加调查的人员已搜集充分的证据,足以对舞弊者进行惩戒并提起诉讼时,审计师应该做的下一步工作是什么?

A.将最终审计报告的初稿提交公司法律顾问;

B.销毁所有舞弊调查工作底稿,以保护其机密性;

C.将所有控告证据拷贝后放入工作底稿;

D.什么都不做.调查工作已经完成. 答案:A

3.确定审计后续行动深度和广度的首要因素是什么?

A.被审计单位对审计发现的书面答复.

B.审计师对与审计发现有关的风险评估.

C.审计师对负责纠正审计发现的人员评估.

D.审计人员和资金到位情况.

答案:B

4.鉴于内部审计资源的稀缺,在制定审计业务工作时间表时,审计执行主管(CAE)决定不针对审计建议安排后续工作.审计执行主管的决定是否违反了《标准》?

A.没有违反,因为《标准》没有具体规定是否需要开展后续工作.

B.没有违反,因为有证据表明被审计部门有充分的动机采取纠正措施,没有必要采取后续措施.

C.违反了,因为内部审计资源稀缺并不能成为不采取后续措施的充分理由.

D.违反了,因为《标准》要求审计师确定客户是否恰当落实了审计师的所有建议.

答案:C

5.审计师在对基于网络的第三方付款处理公司进行审计.他确定,由于存在一种程序错误,客户可以为每个邮寄地址创建多个账户.这就引起了银行卡交易处理过程中的问题.管理层同意修正程序,并通知拥有多个账户的客户应对账户进行合并.审计师应如何应对此情况?

A.修改今后审计的范围,以核实程序得到修正,账户得到合并

B.评估管理层提议开展的纠正措施的适当性和有效性

C.开展跟踪审计,核实程序是否得到修正,账户是否得到合并

D.不采取任何措施,因为管理层已同意解决问题

答案:C

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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。

听力原文：Banks are crucial to a country's economy, they serve as the center point of the exchange of money throughout the economy.

(10)

A．Cash is crucial to a country's economy.

B．Money is crucial to a country's economy.

C．Capital is crucial to a country's economy.

D．Banks are crucial to a country's economy.

正确答案：D
解析：录音说的是银行对一国的经济很重要。

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：Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.

(4)

A．Each month the cardholder receives a statement and the amount of all the transactions.

B．Each month the bank gives the cardholder a statement showing the total amount outstanding.

C．Each month the bank gives the cardholder a statement showing the compound interest.

D．Each month the bank gives the cardholder a statement showing any minimum amount that needs to be paid.

正确答案：B
解析：statement与the amount of all the transactions不是并列关系，而是包含关系，A项错误；C、D项未提及。

In the second paragraph, the word "liquidate" probably means ______.

A．wind up a company and pay back debts

B．manage the company

C．diversify

D．vote for a major decision

正确答案：A
解析：第二段中"liquidate"是清偿的意思，是指公司破产后进入的程序。

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