备考 CIA (注册内审师)有哪些技巧吗?求分...
发布时间:2021-05-14
备考 CIA (注册内审师)有哪些技巧吗?求分享!
最佳答案
个人给出以下几点建议:1、以下发的三本培训教材为主进行复习,以红皮书(《内部审计实务标准》为辅。2、多做题,通过具体问题对照查找差异和自己的知识薄弱点。3、在平时的复习中要注意信息技术方面的一些概念的理解。 4、建议分两次考较好(根据个人能力)。祝考试成功!
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:From an early date bankers have made a charge for the services which they provide for their customers.
(9)
A.From an early date the banker have charged a commission for their services.
B.From an early date the banker has an obligation to serve the customers.
C.From an early date the customers have charged a commission.
D.From an early date the customer has an obligation to serve the banker.
解析:单句意思为“银行在一开始就会向其提供服务的客户收取费用”。make a charge和charge a commission都是“收费”的意思。
听力原文:M: Would you tell me about the main contents of the document?
W: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.
Q: What may be the name of the document?
(19)
A.Collection Order.
B.Bill of Lading.
C.Letter of Credit.
D.Certificate of Origin.
解析:根据女士的回答,单据上面含有商品名称、数量、金额、单价,装货和运输目的地港口,总价金额和支付条款,运输单,最迟运输日期和单证合法性等各方面信息。由此可以推断出此单证就是信用证。
听力原文:ABC Company applied for a sight letter of credit for settlement instead of documentary collection.
(4)
A.The company changed idea.
B.The company preferred an L/C to collection.
C.The company did not want an L/C.
D.The company applied for documentary collection.
解析:单句意思为“ABC银行申请了即期信用证而非跟单托收结算方式。”
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