震惊！国际注册内部审计师考试最强备考方法

发布时间：2021-02-14

2021年CIA考试时间已经公布，现在备考正在进行中，很多小伙伴咨询51题库考试学习网什么是CIA考试？如何进行备考？下面一起来了解一下吧！

一、CIA考试概述

CIA是国际注册内部审计师(CERTIFIED INTERNAL AUDITOR)的英文简称，它不仅是国际内部审计领域专家的标志，也是目前国际审计界唯一公认的职业资格。

CIA需经过国际内部审计师协会(INSTITUTE OF INTERNALAUDITORS 简称 IIA)组织的考试取得，该协会成立于美国纽约。考试方式为分科闭卷考试，共三个科目，考试语种包括中、英文两种，考生可任选其中一种报考。每个科目考试正确率达75%以上即为合格。

二、CIA与其他考试的不同

CIA是国际范围内部审计师资格认证考试，独特之处是侧重于理解与分析能力。试题均为单项选择题，题目的主题思路鲜明，综合性强，如果死记硬背是无法通过考试的，重在理解。

三、CIA考试备考技巧

1、熟读考试教材，了解黄皮书基本内容，精读红皮书；

2、转变思维方式，适应国外的观念；

3、多做题，采用题海战术；

4、多了解经济管理、财务、计算机信息等相关知识；

5、边学习边思考，把理论知识和实践结合起来；

6、找到答题技巧，利用各种答题方法，如：运用排除法（首先排除明显不合理或不正确的答案）等。如果感觉无法选择出正确答案，要利用所学知识去剖析考题、推测，做到举一反三。答题时剔除表象干扰，抓住关键词和实质。

7、CIA考试理解是关键。很多考试题目在教材中是找不到对应知识点的，或者是答案模棱两可，光靠死记硬背是肯定无法通过考试的，需要自己思考、理解。

良好的学习方法是成功的一半，大家要找到适合自己的学习方法，制定对应的学习计划，肯定会事半功倍。51题库考试学习网祝各位考生备考顺利，考试旗开得胜！

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。

Under the bond terms in international business, after the bank has paid the necessary compensation, it will make an entry to his customer's account on the ______ side.

A．debit

B．credit

C．assets

D．liabilities

正确答案：A
解析：文章第二段提到exporter is asked to sign a…paid out under the bond。如果由银行出具保函，出口商需签订相应的赔偿保证书，这样银行才有权按照保函上的规定借记出口商账户。

听力原文：M: Bank of China. May I help you?

W: Yes, please. I'd like to get some information about discounting a bill of exchange.

Q: What does the customer want to do.?

(17)

A．To withdraw some money.

B．To exchange some foreign currencies.

C．To discount some bills.

D．To cash some traveler's checks.

正确答案：C
解析：根据女士回答，她是想获得一些关于汇票贴现方面的信息，可见她是想将汇票贴现。

听力原文：M: May I cash these traveler's checks for $300 here?

W: Of course. Would you please countersign them here? Also write place and date as specified.

Q: What does the man want to do according to the conversation?

(16)

A．To endorse his cheques.

B．To show his passport.

C．To cash some traveler' s cheques.

D．To open a checking account.

正确答案：C
解析：根据男士的话，他是想 "cash these traveler's checks"，所以选项C正确。

短文理解

听力原文： Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th( say Wednesday) , the purchased US dollars will value on October 12th.

21. What does spot transaction mean?

22.When are the spot transaction settled?

23.What's the value date for purchase of $ 5,000.00 US dollars in the passage?

(21)

A．It means that at any time you can buy currency of one country for another currency.

B．It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.

C．It means that any kind of currency can be bought at any time for another currency.

D．It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.

正确答案：B
解析：录音原文提到Spot transaction means…can be bought for a fixed sum in the currency of another country.现汇交易意味着一国货币可按照现行汇率确定的数额随时兑换固定数额的他国货币。

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