国际注册内部审计师的报考条件是什么
发布时间：2021-03-12
国际注册内部审计师的报考条件是什么
最佳答案
满足以下条件之一者，可报名参加国际注册内部审计师考试：
1.具有本科及本科以上学历；
2.具有中级及中级以上专业技术资格。
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。
The exporter has gotten the funds before he ships the goods in foreign collection.
A．Right
B．Wrong
C．Doesn't say
解析：倒数第二句是说Before the goods it has bought can be shipped, the importer must place funds with its bank，而不像题中所说的“出口商在发出货物之前，就已经拿到了托收款”。
Why should banks need to establish formal operating procedures?
A．The supervisory authorities require them to do so.
B．The shareholders expect a reasonable return on their investment.
C．The banks have to keep safe large volume of monetary items raised from all sources.
D．The banks engage in a large volume and variety of transactions.
解析：文章第一段提到Banking organizations have custody of large volume...individual discretion rigorous system of internal control. 银行监管大量的货币项目，如果管理不慎，这些monetary items就会遭到破坏，所以就需要建立一套完整的操作程序。因而C选项符合题意。
The following statements concerning long-term debt are true except that ______.
A．long-term debt is a liability of a period longer than one year
B．long-term debts are paid in installments
C．despite of different payment plans, long-term debts are never classified as current liabilities
D．the loan borrowed by the company is a typical example of long-term debt
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