CIA考试都考些什么?
发布时间:2021-08-01
CIA考试都考些什么?
最佳答案
考试科目
第1科:内部审计基础
具体包括:内部审计强制性指南、内部控制与风险、审计工具与技术等。
第2科:内部审计实务
具体包括:管理内部审计职能、管理单项审计业务、舞弊风险与控制等。
第3科:内部审计知识要素
具体包括:治理与商业道德、风险管理、组织结构/业务流程和风险、沟通、管理与领导规则、业务连续性、财务管理、全球化经营环境等。
考试范围在当年的《国际注册内部审计师考试大纲》中确定。
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。
Under D/P, all the documents, and usually title to the goods, are released to the buyer upon ______.
A.his acceptance of the draft for payment at a specified later date
B.his payment of the amount specified under reserve
C.his partial payment of the bill amount
D.his payment of the amount specified
解析:在付款交单结算方式下,当买方付清全部款项时,卖方才会转移货物所有权。title to the goods货物所有权。D/P(document against payment)付款交单。
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
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。
An external consultant must work with some System experts.
A.Right
B.Wrong
C.Doesn't say
解析:文中倒数第二句(例子),For example,a consultant may be engaged for a one-time assign-merit that does not justify a full-time expert on staff, particularly if a System expert is not available,意指在系统专家没空时,顾问可以保证机构本身专家所不能保证的一次性任务的公正性,并没有明确提及外部顾问必须和系统专家一起工作。
声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:contact@51tk.com 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。
- 2021-03-11
- 2021-06-15
- 2021-03-12
- 2021-03-12
- 2021-04-25
- 2021-05-29
- 2021-05-20
- 2021-04-22
- 2021-10-15
- 2021-08-08
- 2021-03-12
- 2021-05-21
- 2021-05-26
- 2021-05-09
- 2021-04-23
- 2021-03-12
- 2021-05-25
- 2021-04-22
- 2021-03-12
- 2021-10-26
- 2021-03-10
- 2021-03-11
- 2021-04-25
- 2021-03-11
- 2021-04-15
- 2021-05-10
- 2021-03-12
- 2021-08-01
- 2021-10-31
- 2021-10-25