我是重庆的 我想了解一下 国际注册内部审计师(...

发布时间：2021-08-07

我是重庆的 我想了解一下 国际注册内部审计师(CIA考试)免试条件

最佳答案

我知道 我来回答你吧 
(原考试科目为四门时规定，但如今并不适用)具有下列资格之一者，可以申请免试经营管理技术:
持有中级及中级以上审计师专业技术资格证书;
持有中级及中级以上会计师专业技术资格证书;
持有CPA、ACCA、CISA资格证书。
申请免试者应提交有关资格证书原件及复印件，经各地报名点工作人员审查确认后报各省省内部审计协会CIA考试办公室核准，并报中国内部审计协会备案，方可免试。申请免试的考生必须在申请免试的当年参加考试，其申请免试的成绩才能生效，否则下年度须重新交费申请。


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。

The main liability on a bank balance sheet is ______.

A．deposits

B．capital and reserves

C．loans and overdrafts

D．cash

正确答案：A
解析：deposits存款。liability负债。bank balance sheet银行资产负债表。capital and reserves资本金和准备金。loans and overdrafts贷款与透支。cash现金。

Which of the following credit is not mentioned in the passage?

A．irrevocable

B．revocable

C．standby

D．confirmed

正确答案：C
解析：irrevocable credit是不可撤消信用证。revocable credit是可撤消信用证。confirmed credit保兑信用证。standby credit备用信用证。文中只提到了前三种信用证。

The New York foreign exchange market is a market for exchanging foreign currencies against any convertible currencies.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：文中第四句The New York foreign exchange market, for example, is essentially a market for exchange foreign currencies against the US dollar. 可以看出。

What is the main function of deposit insurance fund?

A．To ensure that the banks have sufficient fund to finance other economic sectors.

B．To protect the banks from all kinds of risks arising from their operation.

C．To meet requirements of financial needs of the public.

D．To pledge to depositors that their money is safe whenever a bank is insolvency.

正确答案：D
解析：文章最后一段提到deposit insurance fund to guarantee bank depositors that they will get their money back in the event of a bank failure. deposit insurance fund(存款保险金)的作用是当银行面临风险的时候能保证储户的利益。

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