太原CIA(注册国际内部审计师)的考试难度大吗...

发布时间：2021-10-17

太原CIA(注册国际内部审计师)的考试难度大吗？考试形式是什么？

最佳答案

能，我也有这困惑，但问过他们之后，他们说可以，所以肯定没问题的，今年六月份要报名了，考十一学费的，加油的。

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。

What will a foreign seller do when he gets the letter of credit from the buyer?

A．He will draw a bill of exchange on the buyer's bank.

B．He will sell it and get money at once.

C．He will make payable on demand.

D．He will authorize the company to make the payment.

正确答案：A
解析：文中第二句The letter will authorize the foreign seller to draw a draft on the company's bank，意思是信用证可以使卖方能从为买方提供服务的银行获得汇票。

听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system?

(15)

A．Accounting basis.

B．Cash basis accounting.

C．Accounting control.

D．The chart of accounts of a bank.

正确答案：C
解析：对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。

The spot rate of French Francs is 9.2950-9.3055; the three-month premium is 5.50-4.70 centimes. What is the rate at which a UK bank would buy French Francs under a three-month fixed forward contract?

A．FRF 9.2585

B．FRF 9.2400

C．FRF 9.2505

D．FRF 9.2480

正确答案：A

Banks in international lending face the risks common to all banks: liquidity risk, interest rate risk, credit (asset) risk, and contingent liabilities risk.

A．Right

B．Wrong

C．Doesn't say

正确答案：C
解析：文章通篇提及银行面临的三类风险，并加以举例，并没有提及Banks in international lending。

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