国际注册内部审计师（CIA考试）《内部审计业务》章节练习(2019-01-04)

发布时间：2019-01-04

企业的管理人员采取某些行动有助于减少员工的舞弊机会，则下列选项中，管理人员采用的最佳方式是：（）。

A.加大舞弊惩治力度，制定严格的公司规定。

B.为公司资产制定实物控制程序。

C.增加管理人员，制定相互监督的机制。

D.聘请外部审计人员进行监督。

【正确答案】B

【答案解析】本题考查的知识点是内部控制检查和改进建议。选项D不能起到减少舞弊的作用，而AC在一定程度上可以减少舞弊，但会影响公司的内部环境，选项B为实物资产制定控制程序，使员工没有机会盗取或滥用公司资产，可以减少员工舞弊的机会。所以最佳的方法是采用B。

下列选项中不属于组织结构的类型的是：（）。

A.机械式

B.简单式

C.有机式

D.有机的附加结构

【正确答案】B

【答案解析】本题考查的知识点是组织结构的概念及类型。B选项错误。组织结构的类型主要有机械式、有机式和有机的附加结构。

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：M: Excuse me, Ms Li. Could you tell me what kind of drawings do you like to make, by cheque or upon presentation of your deposit book?

W: I'd prefer to draw by cheque.

Q: What account does Ms. Li want to open?

(17)

A．RMB account.

B．A checking account.

C．A U.S. dollar account.

D．A special account.

正确答案：B
解析：当男士问女士想通过何种方式取款时，女士的回答是"by cheque"，由此可知女士是想开立支票账户。

How often do the FOMC members typically put their heads together?

A．twice annually

B．4 times annually

C．6 times annually

D．8 times annually

正确答案：D
解析：录音原文提到The FOMC typically meets 8 times of year. "meet"即题中的"put their heads together"，是开会的意思。

Banks are subject to various forms of legal risk, including inadequate or incorrect (56) advice or documentation that may result in unexpected decline in the value of (57) or unexpected increase in the value of liabilities. In addition, existing laws may (58) resolve legal issues involving a bank; a court case involving a (59) bank may have wider implications for banking business and involve costs to it and many or all other banks; and, laws (60) banks or other commercial enterprises may change. Banks are particularly susceptible to legal risks when entering new types of transactions and when the legal right of a counterpart to enter into a transaction is not established.

(41)

A．bank

B．financial

C．legal

D．governmental

正确答案：C
解析：句意：银行会面对多种形式的法律风险，包括不充分或不正确的法律建议或错误的法律文书。只有C选项符合题意。

听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.

24. How does the accountant check the equality of the debit and credit entries?

25.What is a trial balance?

26.What is implied if a trial balance does not agree?

(24)

A．By posting all the entries.

B．By preparing a trial balance.

C．By comparing the entries on both sides.

D．By recording all the entries once more.

正确答案：B
解析：录音原文提到...the equality of the debit and credit entries is checked by preparing a trial balance，故答案为B项。

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