国际注册内部审计师到底值不值得考?​通过率如何?

发布时间：2021-05-08

今年6月的第二次CIA考试马上就要开始了，随着近年来参加考试的人员在不断增多，大家就开始关心这个证书到底值不值得考，下面我们从几个方面一起来看看。

一、从CIA证书含金量看

考过CIA的考生都知道国际内部审师考试的难度是比较大的，但每年国际内部审师考试的报名人数每年都会增加， 原因无非是国际证书在财会行业越来越受重视，含金量也在逐渐升高。说明很多人都想获得CIA证书，因为它证明了你的专业水平，对自己以后的职业发展有很大帮助。

二、出于自身成长方面想

想考国际内部审师考试确实需要投入很多时间和精力，有的人用了几年才拿到证书，这样做值得吗?在这里可以很肯定的告诉你：值得。国际内部审师考试不仅仅是一个考试，它更是一种考验，是一个知识增长与更新、心理成熟的方法与途径。CIA考试能让你继续学习与进步，紧跟专业中的先进水平不掉队。

相信有很多报考CIA的考生都希望一次全科通过。但是，我们应该结合自身的情况，适当报考，不能急于求成。对于有志投身于涉税服务行业的考生来说，考试只是人生职业成长的起点，早一点全科通过考试固然好，但多用点时间，也并非完全是坏事，因为参加考试本身是培养专业能力和职业精神的过程。对待考试、对待专业工作，都要脚踏实地地学习、思考、实践，凭真实实力参加考试。

三、对于个人发展方面

有很多已经通过了国际内审师考试优秀学员感慨，只要考了CIA，其他所有考试都不是事，经过CIA考试的高强度、高水平学习，再参加其他考试，比如注册会计师、中级会计职称，对备考也是很有帮助的。

四、历年通过率数据证明

根据上图来看，CIA考试单科通过率大概在40%左右，并且每年都没有特别大的变化，能够一次性通过全部科目拿到证书的仅占15%—18%左右。但CIA考试并不是要求一次通过的，只要在3年的有效期通过全部三个科目的考试，国际内部审计师协将会授予“注册内部审计师”称号，并颁发“注册内部审计师”资格证书。

看完以上内容，不知道有没有心动的小伙伴?关注51题库考试学习网，带你了解更多CIA考试资讯。

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： Currency options may have two kinds of value, intrinsic value and time value. If and to the extent that an option would currently be profitable to exercise, it is said to have intrinsic value. In the case of a call, if the spot price is higher than the option exercise price, the option has intrinsic value. In the case of a put, if the spot price is less than the option exercise price, the option has intrinsic value. Such options are said to bein-the-money'. If the opposite is true of either calls or puts, they have no intrinsic value and said to be out-of-the-money'.

28. What are the two kinds of value do currency options have?

29.When does a call option have intrinsic value?

30.What is the option said to be if it has intrinsic value?

(28)

A．Intrinsic value and time value.

B．Internal value and external value.

C．Exchange value and time value.

D．Real value and stated value.

正确答案：A
解析：录音原文提到Currency options may have two kinds of value, intrinsic value and time value.外汇期权有两种价值：内在价值和时间价值。

听力原文：W: What is a smart card?

M: A smart card is a secure, portable, tamper-resistant data-storage device. It has the exact size of a credit card and contains a computer with as much power as the original minicomputer.

Q: What arc they talking about?

(20)

A．Cheque cards.

B．Credit cards.

C．Debit cards.

D．Smart cards.

正确答案：D
解析：女士问智能卡是什么，男士回答智能卡的特点和功能。可知他们谈论的是智能卡。

A derivative is a security which "derives" its value from another underlying (61) instrument, index, or other investment. Derivatives are available based on the performance of stocks, interest rates, currency exchange rates, as well as (62) contracts and various indexes. Derivatives give the buyer greater leverage for a (63) cost than purchasing the actual underlying instrument to achieve the same position. For this reason, when used properly, they can serve to "hedge" a (64) of securities against losses. However, because derivatives have a date of (65) , the level of risk is greatly increased in relation to their term. One of the simplest forms of a derivative is a stock option. A stock option gives the holder the right to buy or sell the underlying stock at a fixed price for a specified period of time.

(46)

A．bank

B．financial

C．mathematic

D．securities

正确答案：B

Government securities would appear on a commercial bank's balance sheet as ______.

A．an asset

B．reserves

C．part of net worth

D．a liability

正确答案：A
解析：商业银行持有政府债券是其资产，因此在资产负债表上体现为资产。asset资产。reserves准备金。net worth (NW) 净值。liability负债。balance sheet，资产负债表。

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