国际内部审计师cia考试科目有几科?

发布时间:2021-03-11


国际内部审计师cia考试科目有几科?


最佳答案

CIA考三科。

第1部分:内部审计基础
考察领域包括:内部审计基础、独立性与客观性、专业能力及应有的职业审慎、质量保证与改进程序、治理、风险管理和控制、舞弊风险。
第2部分:内部审计实务
考察领域包括:管理内部审计活动、计划审计业务、执行审计业务、沟通审计业务结果并监督进展。
第3部分:内部审计知识要素
考察领域包括:业务敏感度、信息安全、信息技术、财务管理。


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: When a savings account is opened in a bank, the depositor must sign a deposit agreement. By signing agreement, the depositor agrees to abide by the rules and regulations of the bank. At this time, a passbook may be given to the depositor. This is a small book in which the bank teller enters the date and amount of each deposit or withdrawal and initials the entry. The passbook is to be presented at the bank or mailed to the bank along with a deposit or withdrawal slip each time money is deposited or withdrawn from the account. An alternative practice for depositing or withdrawing money from a savings account is to give the depositor a small register for recording deposits and withdrawals and a pad of deposit withdrawal rotors. This procedure eliminates the use of the passbook.

24. What is the purpose of signing a deposit agreement?

25.What does a depositor do with a passbook?

26.What is the aim of a small register and a pad of deposit withdrawal forms?

(24)

A.To follow the bank's rules and regulations.

B.To have the right to make full use of the bank's facilities.

C.To open an account in the bank.

D.To protect the depositor's interest.

正确答案:A
解析:录音原文中提到By signing agreement,the depositor…rules and regulations of the bank.通过签订存储协议,存款人会遵守银行的规则。

Before a bank issues a bond for the exporter, the issuer and the applicant should have some kind of agreement in ______ form.

A.verbal

B.written.

C.bond

D.L/C

正确答案:B
解析:银行在为出口商发行保函以前,发行者需要和申请者签订一份书面协议。B选项符合题意。

造成与保护隐私惯例有关的控制措施存在缺陷的一大原因是没有遵守( )。

A.财务会计准则

B.公司的内部隐私政策

C.《国际内部审计专业实务标准》

D.有关隐私的法律和法规

【正确答案】B【解析】控制措施存在缺陷是指站在企业的角度来说的,所以准确的答案应该是公司的内部隐私政策。

A financial market may be thought of as ordinary market in which traders may buy or sell particular financial commodities.

A.Right

B.Wrong

C.Doesn't say

正确答案:C
解析:第一段第二句仅指出a market is thought of...who conduct trades in particular commodities or services,并没有提及金融市场可以被看作普通商品市场一样。

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