CIA考试总共有多少门科目呢?

发布时间:2021-06-01


CIA考试总共有多少门科目呢?


最佳答案

CIA总共有三大科目,分别是内部审计基础知识、内部审计实务、内部审计知识要素。

三大科目的主要内容有:

第一部分:内部审计基础知识
第二部分:内部审计实务 
第三部分:内部审计知识要素


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。

As an option comes to be closer to expiration date, it ______.

A.increases in value

B.devalues

C.lowers its premium

D.increases its premium

正确答案:B
解析:期权越接近到期日,其价值就越低。

The other main source of revenue for a bank is fee income, or called ______ income.

A.interest

B.commission

C.service

D.net

正确答案:B
解析:句意:银行另一项主要收人来源于手续费。fee income-和commission income都指手续费,是银行不需要动用自己资金获得的收入,是与利息不同的一种收入来源。

听力原文: A bill of exchange is a negotiable security signed and dated by the issuer ( the drawer). It contains an unconditional order or instruction for the debtor ( the drawee) to pay a fixed sum of money to a certain person or to his order upon maturity. If the debtor agrees to this, he accepts the bill of exchange by signing it. Its form, content and legal consequences are regulated by law. A promissory note only differs from a bill of exchange in that it is issued in the form. of a promise of payment made by the debtor instead of a payment order or instruction by the creditor.

28. Who signs and dates a bill of exchange?

29.What is a bill of exchange?

30.Which of the followings regulates the form, content and legal consequences of the bill of exchange?

(28)

A.The drawer.

B.The drawee.

C.The debtor.

D.The payee.

正确答案:A
解析:录音原文提到A bill of exchange is a negotiable security signed and dated by the issuer (the drawer).汇票是由发行者或者收款人确定日期和签名的议付证券。

以下哪项可能损害参与风险管理过程初始建立阶段的内部审计师的独立性( )。

A.对风险管理过程进行评估和编制报告

B.评价管理层的风险过程的充分性和有效性

C.管理已识别的风险

D.应对已识别的风险实施控制

【正确答案】C【解析】内部审计师可以协助某个组织建立风险管理过程的初始阶段发挥更加能动的作用。然而如果这种协助超出了内部审计师正常的保障和咨询活动范围,其独立性可能受到损害。

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