国际注册内部审计师的报考要求

内部审计师最好采用以下哪种方法以使管理层认识到内部审计的必要性及其所带来的效益( )。

A.通过公司的股东和监管机构去说服最高管理者接受这一观点

B.向最高管理者宣传内部审计的作用，并与他们经常保持沟通和联系

C.与最高管理者协商，许他们以好处，如提交他们最喜欢的审计报告

D.允许最高管理者参与决定何种审计发现可以在审计报告中反映

According to the passage, preferred stockholders are guaranteed ______.

A．a voting rate per share

B．a promise to buy back the stocks made by the company

C．a withdrawal of investment principal in time of liquidation

D．a fixed dividend receipt

Common stock gets higher return than any other investment because of ______.

A．profits made from buying and reselling stocks

B．dividends received from holding the stocks

C．tax allowance provided from investing in the stocks

D．all of the above

听力原文：Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.

(4)

A．Each month the cardholder receives a statement and the amount of all the transactions.

B．Each month the bank gives the cardholder a statement showing the total amount outstanding.

C．Each month the bank gives the cardholder a statement showing the compound interest.

D．Each month the bank gives the cardholder a statement showing any minimum amount that needs to be paid.