戳这里看！国际注册内部审计师考试科目和内容

发布时间：2020-11-14

国际注册内部审计师（CERTIFIED INTERNAL AUDITOR）英文简称CIA，它不仅是国际内部审计领域专家的标志，也是国际审计界唯一公认的职业资格。近年来CIA考试也受到越来越多的关注，关于考试内容科目有哪些，很多小伙伴不是很了解，下面51题库考试学习网给大家介绍一下。

一、CIA考试科目

2020年CIA考试大纲改革，考试科目是三科：内部审计基础、内部审计实务和内部审计知识要素考试科目

二、科目考试内容

1、内部审计基础考察领域涉及：审计基础、独立性与客观性、专业能力；职业审慎、质量保证与改进程序、治理、控制、舞弊风险和风险管理。

2、内部审计实务考察领域涉及：管理内部审计的活动、计划和执行审计业务、沟通审计业务结果并监督进展。

3、内部审计知识要素考察领域涉及：业务敏感度、信息安全、信息技术和财务管理。

三、考试题型和方式

1、考试方式：CIA考试的方式为分科闭卷考试。

2、考试语种：CIA考试有中、英文两个语种，报考人员可任选其中一种，在同一考试年度里科目不能两种语种混用。

3、考试题型：三个科目考试试题均为单项选择题。

4、考试题量：科目1试题为125道，科目2、3试题各为100道。

5、考试时长：科目1考试为150分钟；科目2、3考试各为120分钟。

四、考试用书

考试参考用书由中国内部审计协会组织翻译和编写，有以下几本：《国际内部审计专业实务框架》、《实施国际内部审计专业实务框架》、《内部审计基础》、《内部审计实务》、《内部审计知识要素》、《CIA考试习题汇编》。

以上就是关于注册管理会计师考试科目及内容的全部信息。CIA考试看似入门低,但真要过关也非易事，所以不要抱有投机取巧的心理。但是也不用太气馁，调整心态做好学习计划，只要认真备考相信肯定能通过。51题库考试学习网也预祝各位考生考试顺利取得好成绩！

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。

单句理解

听力原文：More common for lending transactions today is compound interest.

(1)

A．Lending covenants now are often made at compound interest.

B．Lending transactions now are often made at compound interest.

C．Lending decisions now are often made at compound interest.

D．Lending proposals now are often made at compound interest.

正确答案：B
解析：录音指“现今复利对于贷款交易更加常见”。lending transactions贷款交易。lending covenants贷款保证契约。lending decisions贷款决策。lending proposals贷款申请。

短文理解

听力原文： The Chinese currency is the Renminbi. China has maintained a unified managed floating exchange rate since January 1994. The exchange rate of the Renminbi is determined by the inter-bank foreign exchange market. The People' s Bank of China announces a reference rate for the Renminbi against the US dollar, the Hong Kong dollar, and the Japanese yen based on the weighted average price of foreign exchange transactions during the previous day's trading. Daily movement of the exchange rate of the Renminbi against the US dollar in inter-bank foreign exchange market is limited to 0.3% on either side of the reference rate as announced by the PBC. The buying and selling rates of the Renminbi against the Hong Kong dollar and the Japanese yen may not deviate more than 1% on either side of the reference rate. In the case of other currencies, the deviation may not exceed 0.5% on either side of their respective rates.

21. When did China begin to maintain a unified managed floating exchange rate?

22.Who determines the exchange rate of the Renminbi?

23.What is the deviation allowed on daily movement of the exchange rate of Renminbi against the US dollar?

(21)

A．1992

B．1993

C．1994

D．1995

正确答案：C
解析：录音原文提到China has maintained a unified managed floating exchange rate since January 1994，中国从1994年1月开始实行单一的有管理的浮动汇率制。

What is the main reason for dollar's weakness?

A．A series worse-than-expected data were released.

B．German Bundesbank was reluctant to cut rate.

C．Technical factors.

D．All of the above.

正确答案：D
解析：本题在于回答造成美元疲软的主要原因是什么，文中第二段提到the hopes were dashed...cut rate by German Bundesbank。所以D选项符合题意。

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