备考CIA有哪些技巧

发布时间:2021-03-12


备考CIA有哪些技巧


最佳答案

1、以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)。


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 was the price of US dollar against mark on Monday?

A.1.53 marks.

B.1.57 marks.

C.1.55 marks.

D.122.75 yen.

正确答案:B
解析:文章第二段最后一句提到On Monday trading, technical factor...as low as 1.57 marks。在星期一的交易中,由于技术的原因导致美元进一步下跌,只得以低于1.57marks的价格上市。

______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.

A.Internal auditing

B.Management accounting

C.Cost accounting

D.Financial accounting

正确答案:B
解析:management accounting管理会计。internal auditing内部审计。cost accounting成本会计分析企业的成本以帮助经理控制开支。financial accounting财务会计为公司以外的人员提供信息。

The bank (56) borrowers enough interest to pay the expense of the bank and have something left over for (57) . The interest cannot be higher than the legal rate, which is established by state law and in most states is 6% per year. (58) big loans, the interest rate is much less, even as low as 2%. The rate depends on the money market, when there is plenty of money (59) to be borrowed, banks charge low rates of interest. A savings bank may pay its depositors 2% and lend the money at 3.5% or 4%. But when money is tight, interest rates go up, and a savings bank may try to (60) depositors by offering 4% or 4.5% or even more and lending the money at 5% or 6%.

(41)

A.receives

B.gets

C.charges

D.pays

正确答案:C
解析:句意:银行向贷款人索取足够的利息以支付银行日常开销,并保证部分盈余。这里表示索取费用的词是charge。receive收到。pay支付,交纳。

According to the passage, ______ can eliminate bank cheeks and the subsequent work.

A.credit cards

B.some sophisticated equipment

C.computers

D.a device of electronic transfer of funds

正确答案:C
解析:文章最后一段提到Banks have employed computers...and improve accuracy. 银行购买了计算机和一些高端设备来提高业务效率,降低成本。由此可知,销户和一些其他的后续工作都是由计算机来完成的。

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