CIA第三部分模拟四

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2013年CIA考试第二部分模拟题(四)

1.以下哪项内容是分析业绩和成本过程中用于解决问题的最佳方法？A:价值分析B:属性列举C:集思广益D:成份分析答案：A2.某内部审计师建议本组织在其销售系统内部实施电算化的控制措施，以防范销售代表越权签署合同。

后续审计发现，该组织并没有修改其销售系统，但落实了一项程序，要求所有金额超过 100 万美元的合同都必须得到主管销售的副总裁的书面批准。

在以下哪种情况下，首席审计执行官（CAE）有理由将此类情况向董事会进行报告？Ⅰ.首席审计执行官（CAE）认为，高层管理人员承担的剩余风险水平太高；Ⅱ.对新程序的合规性测试发现，所有金额超过 100 万美元的新合同都得到了主管销售的副总裁的批准；Ⅲ.对销售系统进行修改并把防范性控制包含进去的成本不到 10 万美元。

A:只有Ⅰ是对的；B:只有Ⅲ是对的；C:只有Ⅰ和Ⅲ是对的；D:Ⅰ、Ⅱ和Ⅲ都对。

答案：C3.对管理层质量计划的审计包括围绕向管理层提供的质量成本报告的准确性开展的抽查工作。

以下哪项内部控制目标是这种抽查工作的重点？A:确保政策、计划、程序、法律和法规的合规性；B:确保既定业务或计划目的和目标得到实现；C:确保信息的可靠性和完整性；D:确保资源得到经济高效的使用。

答案：C4.如果某组织存在权威至上的企业文化，那么以下哪项内容是适合和有效的控制自我评估方法？Ⅰ. 推动型专题讨论；Ⅱ. 调查；Ⅲ. 由管理层开展的分析。

A:只有Ⅰ是对的；B:只有Ⅰ和Ⅲ是对的；C:只有Ⅱ和Ⅲ都对的；D:只有Ⅰ，Ⅱ和Ⅲ都对。

答案：C5.根据《国际内部审计专业实务框架》，以下哪项内容是关于中期报告的正确的说法？Ⅰ.中期报告可以是书面的，也可以是口头的，而且可以通过正式或非正式的方式进行传递；Ⅱ.中期报告可用于通报需要立即引起注意的信息；Ⅲ.中期报告可用于通报审计业务范围的变化；Ⅳ.如果中期报告涵盖了所有的审计发现，则不需要最终的审计报告。

A:只有Ⅱ是对的；B:只有Ⅰ和Ⅲ是对的；C:只有Ⅰ，Ⅱ和Ⅲ是对的；D:只有Ⅰ，Ⅱ和Ⅳ是对的。

国际注册内部审计师cia考试红皮书精要解读

国际注册内部审计师cia考试红皮书精要解读国际注册内部审计师(CIA)考试是全球内部审计领域最具影响力和权威性的认证考试之一。

该考试的通过率相对较低，需要考生具备扎实的内部审计专业知识和实践经验。

为了帮助考生更好地备考该考试，本文将对CIA考试红皮书的精要内容进行解读和梳理。

CIA考试红皮书是CIA考试的权威教材，共包含四个部分，涵盖了内部审计的基本原理、实践技能以及全球化经营背景下的风险和挑战。

其中，第一部分主要介绍了内部审计的基本概念、职责和规范，包括内部审计职能的定义、内部审计的工作流程、内部审计师的道德准则和职业素养等内容。

第二部分则重点介绍了内部审计的实践技能，包括评估风险、编制审计计划、执行审计程序、编写审计报告等方面。

第三部分则着重探讨了全球化经营背景下的内部审计风险和挑战，包括跨国公司的治理、风险管理和合规性问题等。

最后，第四部分则介绍了CIA考试的考试形式、内容和难度等方面的信息。

在备考CIA考试时，考生需要重点关注以下几点：首先，熟悉CIA考试的考试内容和考试形式，了解考试难度和通过率等信息，有助于考生制定科学的备考计划和策略。

其次，深入理解内部审计的基本原理和实践技能，掌握内部审计工作的核心要素和流程，有助于考生在考试中做到应知应会。

此外，考生还需重点关注内部审计的道德准则和职业素养，了解内部审计师的职业道德和职责，有助于考生在实践中做到遵循规范、尽职尽责。

最后，考生需要通过模拟考试、练习题目等方式进行实战演练，提高答题技巧和应试能力，以应对考试中的各种情况。

总之，备考CIA考试需要考生投入大量的时间和精力，需要有系统的复习计划和科学的备考策略，同时还需要在实践中不断改进和提高自己的内部审计技能和能力，才能成功通过该考试。

CIA第3部分冲刺题

2某公司拥有100,000美元的流动资产，100,000美元的固定资产，100,000美元的债务，100,000美元的权益。

如果该公司将价值75,000美元的资产根据项下的哪种租赁协议进行租赁，则其债务对资产的比率就可对应于下的相应比率。

A.经营租赁64%B.经营租赁100%C.融资租赁50%D.融资租赁64%3某公司的净收入为150万美元，而现金流的年度报表则包括以下余额：1月1日12月31日应收帐款230,000美元290,000美元无法收回帐款准备8,000美元10,000美元预付费用124,000美元82,000美元应付帐款194,000美元224,000美元现金流报表中所反映的来自营业活动的净现金金额为：A.1,454,000美元；B.1,486,000美元；C.1,514,000美元；D.1,546,000 美元。

4在确定项目时间表时，对“松弛”的定义是：不会影响整个项目工期的某项作业的延误时间。

据此，作业B-D的松弛时间是：A.0天；B.1天；C.3天；D.4天；5某公司希望针对在作业成本计算法下生产的分摊材料装卸费用，以下哪项内容为这种分摊方法提供了合理依据？A.每年的生产批次；B.每一单位制成品所包含的部件数量；C.生产每一单位产品所需要的时间；D.适用于每一单位制成品的间接费用金额。

ICAO英语四级资料：ICAO部分真题整理

▪ Control, ACA ×× intercept emergency call from LDH ××. He has a fuel emergency, and the position of LDH ××.
▪ Who declares a fuel emergency?
▪ Control : there has traffic in your 11 clock ,from left to right.
▪ Pilots: due to anti-ice inoperative, request descend .
▪ ATC: Flight level××-×× has moderate turbulence ,caution please.
▪ Why did the crew request descend. ▪ Due to moderate turbulence ▪ Due to anti-ice malfunction
▪ 这部分有画外音，而且有时需要复诵的内容很短，需要仔细听。
▪ 第四部分OPI
▪ 开始是一些简单问题，如谈谈你的家庭，以及你的工作，你服务机型等等
▪ 图片是关于尾流（wake turbulence ）图中有两部分上面一部分是一架飞机飞行示意图标有高度距离和rotation point,下面是截取的一架飞机翼尖漩涡（vortex）。
第四部分opi开始是一些简单问题如谈谈你的家庭以及你的工作你服务机型等等图片是关于尾流waketurbulence图中有两部分上面一部分是一架飞机飞行示意图标有高度距离和rotationpoint下面是截取的一架飞机翼尖漩涡vortex
6月9日ICAO部分真题整理
▪ 第一部分听力选择题

飞行员icao4考试完整试题3

Part I ListeningSection IDirections: In this part you will hear ten ATC clearances\instructions or statements, each ATC clearances\instructions or statements will be spoken only once. A question will be asked after each ATC clearances\instructions or statements, there are four answers marked a,b,c,and d, choose the most appropriate answer from the four choices according to what you have heard .1.G-CD, one aircraft on runway vacating. Land at your discretion, surface wind 260, 6 kts. Question: what should the pilot do?nd normally.b.Hold until the aircraft has vacated the runway.c.He can not land due wind.d.Fly to the alternate.Correct answer: a2.Air China 162, hold position, your departure is delayed due to a bird flock upwind ofyour departure runway.Question: What is the reason for the pilot to be instructed to hold?a.Traffic on the departure runway.b.Bird strike occurred.c.Birds over the taxiway.d.Bird strike danger.Correct answer: d3.KAL 436, an airbus 340 11 o’clock position, moving left to right, 2 and half a mileahead, report traffic in sight.Question: Where is the other plane?a.11 o’clock, left to right, 2 and half a mileb.11 o’clock, right to left, 2 and half a milec.7 o’clock right to left, 2 and half a miled.7 o’clock left to right, 2 and half a milecorrect answer: a4.Cathy pacific 401, Hong Kong departure, cancel SID turn right heading 230 to interceptCH190 radial.Question: Why is the pilot instructed to turn right and intercept CH190 radial?a.SID is cancelledb.STAR is cancelledc.To intercept to a new heading 230d.To intercept to a new heading 320.Correct answer: a5.Fastair 350, turn right heading 190 base leg, no ATC speed restriction.Question:What speed instruction should the pilot to follow?a.350 ktsb.190 ktsc.at the pilot’s own discretiond.follow ATC instructioncorrect answer: c6.KLM 345, braking action medium, heavy rain, time of measurement 0830.Question: What makes the runway surface less favorable?a.rainingb.snowingc.iced.sandcorrect answer: a7.JAL 706, displaced threshold runway 27 500 feet due broken surface.Question: What happens?a.runway unavailable due broken surfaceb.runway partially unavailable due broken surfacec.The broken surface does not affect the runway.d.The landing length will be lengthened.Correct answer; b8.GC 136 TB200, from mike kilo to zulu golf, VFR 2500 feet regional QNH 1011,estimating zone boundary 52, zulu golf 02, information Kilo.Question: What is the ETA to zone boundary?a.1000b.1011c.1052d.1102correct answer: c9.Southern 445, yaw damper inoperative. Are we likely to run into turbulence on our route?That might make us tough to fly.Question: What will the malfunction lead to?a.running into turbulenceb.run to the wrong routec.difficulty to controld.other problemscorrect answer: c10.Panpan, panpan, panpan, Beijing approach, Russian air 151, heading 190, above cloud,unsure of my position, request heading to Beijing.Question:What do you learn from this statement?a.The pilot is unsure of the weatherb.The pilot is unsure of the present headingc.The pilot is unsure of the heading to the airportd.The pilot is unsure of the approach procedureCorrect answer: cSection IIDirections: In this part you will hear five RTF exchanges between pilots and air traffic controllers, each exchange will be spoken only once. A question will be asked after each exchange, there arefour answers marked a,b,c,and d, choose the most appropriate answer from the four choices according to what you have heard .1.C: Southwest 459, ground, is it possible to delay your departure time to 54?P: 459, negative. Cannot depart before 05 due de-icing procedures?C: Roger, 459, call me when ready to startup.Question:Why the crew can not depart as the controller instructed?a.departure delayb.deicing procedurec.startup delayd.not ready to start upcorrect answer: b2.C: Southern 344, approved to taxi via taxi way b to holding point runway 36 left.P: Taxiway b, 36 left, roger. Southern 344.P: Ground, southern 344, request return to the apron due to malfunction indication of hydraulic system. Present position, interception of taxiway b and c.C: 344, hold your position.Question: Why does the pilot want to go back to the apron?a.Because there is a malfunction of instruments.b.Because there is some mechanical problem.c.Because taxiway b is blocked.d.Because runway 34 is not available.Correct answer: b3.C: Air China 981, a flock of birds north of runway 31near taxiway a12. hold yourposition. I will call you back.P: Holding position. Air China 981.Question: Why does the controller instruct the pilot to hold?a.Due to danger of bird strike.b.Due runway 31 blocked.c.Due to work in progress on taxiway a12.d.Due to birds flying over runway 12.Correct answer: a4.C: Southern 302, for your information, taxiway C center line lightingunserviceable.P: 302 roger.Question: What do you learn from the exchange between the pilot and the controller?a.There is a danger of lightening.b.The information broadcast is not serviceable.c.The taxiway is not available.d.The runway centerline lights are out.Correct answer: c5.P: Hong Kong delivery, China Southern 309, stand 28, we are bound for Beijing,five minutes before start.C: China Southern 309, Hong Kong delivery, I have not got your flight plan. Standby,while I check.P: Delivery, 309, as far as we are concerned, it was filed an hour ago.C: 309, the computer has failed to produce a strip for you, call you back.Question: What is wrong?a.The pilot is asked to standby due to delay of startup.b.The crew has not sent the flight plan.c.Something wrong with the computer.d.Five minutes are not enough for the controller.Answer: cSection IIIDirections: In this section you will hear two passages. each passage will be spoken only once. After each passage five questions will be asked, for each question there are four answers marked a,b,c,and d, choose the most appropriate answer from the four choices according to what you have heard .Passage IClimb performance is important from both economic and flight safety points of view. In a climb the potential energy of the aircraft is increased and fuel energy must be expended to achieve this. The fuel required to climb to a given height can be minimized by the used of the correct climb technique and optimum economy of operation can be attained. Economy, however, is notthe only criterion of operation. The safety of the aircraft depends on its ability to climb above obstructions at all points on the flight path. Sufficient excess thrust must be available to ensurethat the aircraft can meet certain minimum gradients of climb in any of the safety critical segmentsof the flights.Following questions are based on the passage you have just heard.1.Why is climb performance important?a.Due to economic factor.b.Due to safety factor.c.Considering both economic and safety factors.d.Due to the need of fuel saving.Answer: c2.According to the passage, what is the use of the correct climb technique?a.To reach to a given height quickly.b.To use least fuel.c.To achieve the ability to climb above obstructions.d.To ensure safety.Answer: b3.Why is sufficient excess thrust necessary?a.Because safety can be ensured.b.Because of the economic purpose.c.To climb as fast as possible.d.To save as much fuel as possible.Answer; a4.According to the passage, what is the other criterion of operation?a.Fuel saving.b.Time saving.c.Ability of clearing obstructions.d.Safety ensuring.Answer: d5.What do you think is the best title for the passage you have just heard?a.The economic factors of climb performanceb.How to climb safelyc.Minimizing the fuel required in climbingd.Factors considered in climb performanceAnswer: dPassage IIMany air carrier aircraft have a flight engineer as a required flight crewmember. Theaircraft ‘type certificate’ shows whether or not a flight engineer is needed. On each flight that requires a flight engineer, at least one flight crewmember, besides theflight engineer, must be qualified to provide emergency performance of the flightfunctions for the safe completion of the flight if the flight engineer engineer’sbecomes ill or is otherwise incapacitated. A pilot need not hold a flight engineercertificate to perform the flight engineer functions in such a situation.The following questions are based on the passage you have just heard.1.What kinds of aircrafts require a flight engineer on board?a.It depends on the type of the aircraft.b.It depends on the certificate of the aircraft type.c.The captain decides it.d.The company decides it.Answer: bfunction in2.Who is qualified to perform the flight engineer’semergency?a.All the crewmembers including the flight engineer.b.No one except the flight engineer.c.The first officer of the flightd.At least one member other than the flight engineer.Answer: d3.What if the flight engineer has a heart attack during a flight?a.Anyone of the crewmembers who is qualified.b.One of the crewmembers designated by type certificate.c.One of the crewmembers designated by the captain.d.One of the crewmembers designated by the company.Answer: a4.What does a pilot need to perform the function of the flightengineer?a.He needs a flight engineer’s certificate.ificate.b.He doesn’t need a flight engineer’s certc.He must be authorized by the company with a written form.d.He may be authorized by the company orally.Answer: b5.what do you think is the most suitable title for this passage?a.Flight engineer requirementsb.How can a pilot become a flight engineerc.Qualification of a pilot to perform as a flight engineerd.Flight function in emergency situationAnswer: aSection IV\requests. Directions: instructions or pilot’s reports These above words are spoken only once. In each spoken part some words are missing. Listen carefully and fill the blanks with what you have just heard.1.GRTWS you have a heavy__________ ahead, and he's about twenty knots slower, that'sdue to the winds. I've got to need you to slow twenty knots ___________.2.Abbair zero five two heavy, you are one five miles from the outer marker, maintain___________ until established on the localizer, cleared ILS __________3.Ameri five eight zero, ah, I'm going to bring you about fifteen miles ____, and then turnyou back onto the approach, is that fine with you and your ______l?4.GCS the Boeing collided with a television antenna on top of Mount while approachingrunway 30. The ____________ separated and the aircraft crashed at _____________.5.Air France 140 there is aircraft ten minutes ago loss of engine thrust during takeoff dueto ________ of birds resulting in loss of control. The _________ are extensive about1.GRTWS you have a heavy jet seven miles ahead, and he's about twenty knots slower,that's due to the winds. I've got to need you to slow twenty knots in three or four miles.2.Abbair zero five two heavy, you are one five miles from the outer marker, maintain twothousand until established on the localizer, cleared ILS 23 left3.American five eight zero, ah, I'm going to bring you about fifteen miles northeast, andthen turn you back onto the approach, is that fine with you and your fuel?4.GCS the Boeing collided with a television antenna on top of Mount while approachingrunway 30. The left wing separated and the aircraft crashed at 3400 feet.5.Air France 140 there is aircraft ten minutes ago loss of engine thrust during takeoff dueto ingestion of birds resulting in loss of control. The bird activities are extensive about.Section VDirections: In this section there is an exchange between pilots and controllers, the exchange willbe spoken only once. Listen carefully and then complete the table below.E127 BOTON We just saw an explosion out here; E127.BOTON Eastern air 127, I'm sorry I missed it, ah, you're out eight miles, did you saysomething else?E 127 Ah, we just saw an explosion up ahead of us here, about seventeen thousand feetor something like that; it just went down -- in the water.A 663 Boton Alpha 663 confirms just ahead of us.GERY205 BOTON, GERY 205, I can confirm that out of my nine o'clock position, we just had an ... it looked like an explosion out there about six miles away.BOTON An explosion six miles out at your nine o'clock position. Thank you very much sir GERY 205. Contact New Island approach 119.8.BOTON TWA 880 Boston centerBOTON TWA 880, if you hear Boston center, ident.BOTON E127, you reported an explosion, is that correct sir?E127 Yes sir, about eight miles at my eleven o'clock here.BOTON Alpha 663, contact Boton now on122.9.A 663 122.9 and just for your information sir, we are just overhead the explosion; rightoverhead at this time, now eighteen thousand feet. The explosion took place rightbefore us, 9 miles.E127 Boton E127 We are directly over the site watching that airplane or whatever it was just exploded and went down into the water.BOTON Roger that, thank you very much sir. We're investigating that right now. TWA880 if you hear center, ident.E127I think that was him.BOTON I think so.E127God bless him.E127 BOTON E127 Anything we can do for you before we go?BOTON Well, E127 I just want to confirm that you saw the splash in the water approximately twenty miles southwest of Saton, is that right?E127 Ah, yes sir. it just blew up in the air and then we saw two fireballs go down into the water and there was a big , smoke, ah, coming up from that also, ah, there seemed to be a light. and I pushed on my landing lights, ah, you know, so I saw him and then it blew.BOTON Roger that sir, that was a seven forty seven out there; you had a visual on that; anything else in the area when it happened?E127 That's all I can think of at this time.BOS Uniform12, BOTON on 122.9U12 122.9, and is that airplane right in front of us now?BOTON He should be right underneath before you, they reported the splashdown right underneath you about, ah, twelve miles ahead.U12 It's still burning down there.BOTON In the water?U12 Well there's bright red and there's smoke coming up ... there's fire with smoke. BOS Fire with smoke coming out of the water?UA12 Right at our position right now; I can give you a lat/long if you want.BOTON Absolutely, thank you.U12It's ah, forty thirty nine point one west zero seven two three eight point zero.BOTON All-right, we got forty thirty nine point one west zero seven two three eight point zero.Aircraft Level Relative Distance Clock Positionor PositionE 127A663Gery 205U12Aircraft Level Relative Distance Clock Positionor PositionE 127 17000 8 11A663 18000 9 12Gery 205 6 9U12 12 12Part II Oral interactionSection One: Normal ProcedureDirections: In this part, you are a pilot. Your aircraft callsign is ABCDE. Your flight is fromBluenard to Greenard , alternate is Blackyard. Complete your communication with ATC accordingto the controllers instructions and the prompt. Your voice will be recorded when you see a microphone on the screen.1. Pre-flight 14(You are at Gate F52, you are bound for Greenard, all flights have been delayed due to weather,you will be ready soon, ask Blueyard Ground what about the delays. )P: Blueyard Ground ABCDE we are bound for Greenard, we’ll be ready soon, what are the delayslike?C: A DE Blueyard Ground delays are minimal on yo ur route. There’s likely to be a delay of ten or twenty minutes for you.(You want to change route through COL to save delay.)P: Blueyard Ground A DE Can we change route through COL, it’ll save us a delay.C: Negative ADE you have to be subject to regula tion. standby, I’ll call you back.P: Roger, standing by ADE.(You want to check your time, call Ground)P: Blueyard Ground A DE request time check.C: A DE Blueyard Ground time is 1247 and a half.P: 1247 and a half A DE.(Call Ground , you want to start-up.)P: Blueyard Ground ADE Gate F52, information K request start-up for Greenard.C: ADE Blueyard Ground departure time 55, start up at your discretion.P: departure time 55, start up at own discretion ADE.(you want push back)P: Blueyard Ground A DE request push back from F52C: A DE Blueyard Ground hold position . There is a light aircraft passing behind you.P: holding position, ADE.C: ADE Blueyard Ground pushback approved. Caution, there seems to be a bus behind you.P: Pushing back, ABCDE.(You complete pushback and ready to taxi)P: Ground ADE pushback complete, request taxi.C: ADE give way to a 737 crossing you from right to left, you are No. 2 to him.P: No.2, behind 737 ADE.(you are not so familiar with the airport, request detailled taxi instruction.)P: Ground ABCDE request taxi instruction.C: ADE taxi via taxiways E, D to holding point r/w 26L.P: taxiways E, D to holding point r/w 26L ADE.B. Departure 8(call tower you are ready for departure)P: Blueyard Tower ABCDE ready for departureC: ABCDE cleared for take off wind 310/8P: cleared for take off ABCDEC: A DE contact departure 120.5P: 120.5 A DE(contact departure)P: Blueyard Departure ABCDEC: A DE cancel SID turn left to intercept DR 300 radial climb to 9000ft report reachingP: Cancel SID left turn to intercept DR 300 radial climb to 9000ft wlico A DEC: ADE expedite climb due trafficP: Expediting climb ADE(you are reaching 9000ft)P: Blueyard Departure A DE reaching 9000ftC: A DE maintain 9000ft until further advisedP: Maintaining 9000ft ADEC. En route 5(contact Blueyard control)P: Blueyard control ABCDE good morningC: ABCDE Blueyard Control go ahead(report you are over DOK at 30 FL 230 Estimating TUF 45)P: Blueyard Control ABCDE over DOK at 30 FL 230 Estimating TUF 45C: ADE maintain FL230 until boundary.P: Maintaining FL230 ADE(you want higher level)P: A DE Blueyard Control request higher levelC: ADE negative for now contact Greenard Control on 132.1 for higher level.P: 132.1 for higher level ADED. Descend and approachC: ABCDE Greenard Control request flight condition.(you are very bumpy at this level, you want to have FL320)P: Greenard Control ABCDE Conditions are very bumpy at this level. Can we have FL120?traffic right with you at FL320. Can you accept FL300?C: ADE negative, there’s a(You can.)P: Affirm, ADE.(you are descending, received information L, contact Greenard Approach )P: Greenard Approach, ABCDE, descending, information L received.C: A DE Greenard Approach, descend to 8000ft, Squawk 3421, make your heading 085.P: descending to 8000ft, Squawking 3421, heading 085 ABCDE.(Contact Greenard Tower you are on approach for ILS r/w35R.)P: Tower ABCDE ILS approach r/w35RC: A DE continue approach report outer markerP: wilco (report outer marker) A DE(you are over outer marker)P: Tower ABCDE outer markerC: ADE cleared to land r/w35RP: cleared to land ADEE. Landing and after landing(you have just landed on r/w35R)C: ADE backtrack the r/w and vacate via t/w E2 and contact ground on 121.7P: Backtrack t/wE2 121.7 ADE(contact ground)P: Greenard Ground ABCDE good morningC: A DE good morning taxi to stand A19 via t/w F and M.P: taxiway F and M to standA19 ADEC: ADE you can not turn into taxiway G, taxiway G is closed backtrack next rightP: backtrack next right ADEC: ADE after turn right taxi straight ahead for stand A19P: after turn right straight ahead for standA19 ADESection Two: Abnormal ProcedureDirections:. In this part, you are a pilot. Your aircraft callsign is ABCDE. Complete your communication with ATC according to the controllers instructions and the prompt. Your voice willbe recorded when you see a microphone on the screen.Item 1(You are 50 miles East of Blueyard, at FL 250, and have a depressurization. Send a distress message to Blueyard Control)PIL: MAYDAY, MAYDAY, MAYDAY, Blueyard Control, ABCDE .Squaking A 7700. Position50 miles East of Blueyard. Leaving flight level 300 due decompression.CTL: Roger, ADE, descend to flight level 100. Report reaching.PIL: (Read back) Roger ADE, Flight level 100.PIL: (Report reaching): ADE, reaching flight level 100CTL: Roger, ADE.Item 2(You are 40 miles West of Blueyard, Heading 230 at FL270. You have a bomb scare, a man on board claims that he has bomb ,call Blueyard Control in urgency and you decide to return forTELAP(SET THREE) 3TEST 第11 页共11 页landing)PIL: PAN PAN, PAN PAN, PAN PAN, Blueyard Control ABCDEWe are coming back to Blueyard. A man clamed to have bomb on board.Position 40 miles west of Blueyard, heading 230, flight level 270Request priority landing and emergency service.CTL: Roger, ADE, continue present heading, descend to flight level 150. Report reaching.PIL: (Read back). Descend to flight level 150, heading230, ADE.PIL: (Report reaching) ADE, reaching FL150CTL: R oger, ADE. I’ll call you backItem 3( Your no.2 engine is in failure, call Blueyard Radar in urgency)PIL: PAN, PAN, PAN, Blueyard Radar. We are in trouble. We have an failure on no.2 engineCTL: Roger, ADE, report your position.PIL (50 miles East of Blueyard, heading 200, FL 180). We are 50 miles East of Blueyard, heading 200, at flight level 180. ADECTL: Roger, ADE, are you able to maintain present altitude?PIL: (Unable, request lower) Requesting lower level, ADECTL: Roger, ADE. Turn right heading heading 230,descend to flight level 100. Advise passing 120PIL: (Read back) Right heading 230.Leaving 180 for 100. I’ll advise you passing 120.ADEPart III Oral responsesNarrationDirections: In this part, you are going to listen to two accident narratives, after each narrative three questions will be asked, make your answer be recorded when you see a microphone on the screen.Accident narrativeOn 5 JAN 1969, Arina Afgan Flight 701, a Boeing 727, was flying from Frankfurt International Airport to London-Gatwick Airport. During approach, the crew were carrying out a runway 27 approach with the autopilot coupled to the ILS, because of bad weather (freezing fogand an RVR of 100m).The 'stabilizer out of trim' warning light illuminated shortly after glide slope capture. The captain responded by disconnecting the autopilot. After passing the Outer Marker flaps were changed from 15deg to 30deg and the rate of descent increased. The aircraft descended below the glide slope until the pilot realised that the aircraft was too low (200 feet agl). A missed approach was executed, but the descent was not stopped in time to avoid a collision with trees and a house.Question 1: Please retell the accident in your own words?Question 2: what causes of the accident can you conclude from the narrative?Question 3: If you were the flying pilot, what can you do to avoid the accident?Page 11。

CIA经营技术第4科模拟试题7(含答案)

第四科模拟试题七一、单项选择题1一家公司在经历了业绩水平的下降后，实施了一些管理和生产方法的变革措施，以改进产品质量和生产力。

作为第一项变革措施，管理层组织实施了质量圈。

公司的员工，包括监管者，每周会面以确定和讨论问题，调查原因，提出和实施改正措施。

公司所有的产品都涉及高科技、特殊的原材料，需要熟练的技工。

在过去，制造程序是由经专门培训、专业化的员工完成的。

为了进一步改进产品，公司通过水平扩展生产而使专业化程度有所下降。

这种变化意味着个人从事的任务数量和种类的增加。

因此，每个员工的平均产量从七降到了四。

使员工在职位的水平扩展中从事多于一项的任务来实现组织生产活动属于：A.轮岗B.分享C.扩大D.增加2一家公司在经历了业绩水平的下降后，实施了一些管理和生产方法的变革措施，以改进产品质量和生产力。

作为第一项变革措施，管理层组织实施了质量圈。

公司的员工，包括监管者，每周会面以确定和讨论问题，调查原因，提出和实施改正措施。

公司所有的产品都涉及高科技、特殊的原材料，需要熟练的技工。

在过去，制造程序是由经专门培训、专业化的员工完成的。

为了进一步改进产品，公司通过水平扩展生产而使专业化程度有所下降。

这种变化意味着个人从事的任务数量和种类的增加。

因此，每个员工的平均产量从七降到了四。

质量圈的实施是以下哪项激励政策的应用？A.参与式管理B.目标式管理C.颁发外部奖励D.保健因子理论3在以下哪种项目组织结构下，每个小组或成员会关注做好自己的工作，以支持公司的目标？A.矩阵式B.职能式C.矩阵式和职能式D.项目式4股份有限公司设监事会，成员不得少于几人？A.7B.5C.4D.35某公司2008年3月1日取得面值为50000元的6个月期限的带息应收票据一张。

年利率为10％，该公司于7月1日持未到期票据向银行贴现，贴现率为12％，则该公司受到的贴现额为多少元？A.52500B.47500C.51450D.535006某公司流动资产900万元，流动负债400万元，存货100万元，则该公司的速动比率是多少？ A.1．5 B.2C.2．5D.37编制合并会计报表时，对于以前年度内部交易形成的固定资产，在将其原价中包含的未实现内部销售利润抵销时，应当：A、借：主营业务收入贷：固定资产原价B、借：期初未分配利润贷：固定资产原价C、借：累计折旧贷：固定资产原价D、借：营业外收入贷：固定资产原价A.A是对的。

CIA内部审计师科目3：内部审计知识要素高频考点精选题【五星推荐】第四章沟通综合练习与答案

CIA内部审计师科目3：内部审计知识要素高频考点精选题【五星推荐】第四章沟通综合练习与答案一、单选题1、工作指令、正式的备忘录和程序手册是哪种类型的组织沟通的范例？A.横向沟通B.下行沟通C.斜向沟通D.上行沟通【参考答案】：B【试题解析】：B正确。

下行沟通是上级向下级的沟通。

工作指令、正式的备忘录和程序手册通常用于上级向下级传达信息，因此是属于下行沟通。

2、当经理通过电子邮件宣布裁员消息时，员工变得很沮丧。

经理犯了哪种类型的沟通错误？A.沟通风格B.沟通网络C.沟通渠道D.沟通流程【参考答案】：C【试题解析】：C正确。

在信息传递过程中，需要借助于媒介物才能实现信息从发送者到达接收者。

这个媒介物通常被称为“沟通通道”或“沟通渠道”。

通过电子邮件沟通与面对面沟通相比，缺少及时的信息反馈，容易造成信息失真，在此种情况下，不是合适的选择。

3、在公司内部开办舞弊热线的首要目的是：A.减少公司的总运营成本。

B.检测组织内部各单位实现组织目标的情况。

C.建立沟通渠道，方便人们报告有嫌疑的行为。

D.强调值得注意的地方，并减少对正常运作领域的关注【参考答案】：C【试题解析】：A、不正确。

这不是开办舞弊热线的首要目的。

对于任何一项控制措施来说，其最终目的都是为了减少损失，从而降低总成本。

但是每项控制措施的直接目的或首要目的却各不相同，而且建立一项控制措施还会直接增加成本。

B、不正确。

该选项为正常经营活动，这与开办舞弊热线无关。

C、正确。

这是开办舞弊热线的首要目的,强调的是沟通（不当行为嫌疑）。

沟通是收集信息、传递信息的重要渠道。

开办舞弊热线，为人们提供了一条信息传递渠道，方便了人们举报不当行为。

D、不正确。

该选项属于例外管理。

4、很多沟通问题是由于误解或表达不明确所造成的，如果管理者问他的下属：“你明白我的话了吗？”那么他试图要用下列哪种方式来解除沟通障碍？A.简化语言B.积极倾听C.反馈D.抑制情绪【参考答案】：C【试题解析】：C、正确。

cia考试题型

cia考试题型随着全球经济的发展和国际贸易的日益增长，企业对于内部控制和风险管理的需求也越来越高。

因此，越来越多的专业人士在内部审计领域寻求CIA（Certified Internal Auditor）认证，以提升自己的竞争力和职业发展前景。

CIA考试是国际认可的内部审计专业资格认证考试，由全球最大的内部审计组织之一的国际内部审计师协会（The Institute of Internal Auditors，IIA）负责管理。

考试共分为三个部分，涵盖了内部审计岗位所需的核心知识和技能。

接下来，我们将详细介绍CIA考试的题型和准备要点。

第一部分：内部审计基础知识（Part 1 - Internal Audit Basics）该部分主要考察考生对于内部审计的基本概念、内部控制和风险管理的了解程度。

总共包含了125道选择题，分为4个主要内容领域：1. 理解内部审计活动（Understanding Internal Audit Activity）：包括内部审计活动的定义、内审职能和责任、内审流程等内容。

2. 理解内部控制和风险（Understanding Internal Controls and Risk）：包括内部控制的目标、风险评估和管理、控制活动等内容。

3. 运营风险和控制（Conducting Internal Audit Engagements - Audit Tools and Techniques）：包括数据采集和分析、检查和验证控制活动的有效性等内容。

4. 内审报告和沟通（Communicating Engagement Results and Conducting Follow-Up）：包括编写内审报告、沟通与相关方的沟通技巧等内容。

第二部分：内部审计实践（Part 2 - Internal Audit Practice）该部分主要考察考生在内部审计实践中的能力和应用知识。

同样是125道选择题，分为4个主要内容领域：1. 建立和修订内部审计计划（Managing the Internal Audit Function）：包括编制内部审计计划、制定内审政策和程序等内容。

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会员中心 > 模拟考场 > 正在作答：00:00:00 已做 0 题 / 共 102 题剩余 0 题未作答设置 2012年CIA考试第三部分模拟四考试得分：816 考试用时：00:27:19提示：试题1-100：单项选择题答题时间：165分钟温馨提示：考试时，选择最佳的一个答案完成句子或回答问题，用2B铅笔将答题卡的适当空格涂黑。 1题以下哪项可以被看作是局域网（LAN）服务器？ A．对局域网的节点进行实物互连的光缆设置。 B．为局域网用户储存程序和数据文件的设备。 C．将局域网与其他网络连接的设备。 D．专门供局域网某单个用户使用的工作站。本题答案： A B C D 查看答案【正确答案】：B 【您的答案】：B 【思路解析】： A不正确。光缆设置只是网络互连设备。 B正确。这种设备可以称为文件服务器。 C不正确。属于网络互连设备。 D不正确。是供个人使用的计算机，它一般不具有对外提供服务的功能。查看解析题目收藏 2题一位分析师希望应用工厂过去30个月的销售成果来预测该厂下一个月的销售增长比率。在过去9个月中，公司发生了重大变化，对销售量产生了影响。分析师可以应用的最有效的分析技术是： A．非移动加权平均数。 B．平滑指数法。 C．排队论。 D．线性回归分析。本题答案： A B C D 查看答案【正确答案】：B 【您的答案】：B 【思路解析】： A不正确。不加权的移动平均法不重视最近期的数据。 B正确。指数平滑法通过将最大的权数给予最近期的数据，而将其看作是最重要的数据。本题给出该工厂在前9个月发生了影响销售量的变化，所以在预测下个月销售增长率时，必须对近9个月的变化数据给予充分的考虑，因此指数平滑法是很有效的。 C不正确。排队论一般用于使等待成本最小化的分析。 D不正确。线性回归分析决定的是变量之间的等式关系，它也不重视最近期的数据。查看解析题目收藏 3题要根据新房开工率、就业、收入和住户数目等情况预测家具销售情况，运用以下哪项技术比较合适？

A．指数平滑。 B．移动平均数（活动平均）。 C．多元回归。 D．趋势线。本题答案： A B C D 查看答案【正确答案】：C 【您的答案】：C

【思路解析】： A不正确，趋势线和指数平滑法只能以时间为自变量进行分析。 B不正确，见题解C。 C正确，多元回归可以对两个或两个以上的自变量进行分析。涉及住房开始时间、就业、收入和住户数目等自变量和家具销售一个应变量，典型的需要使用多元回归法建立多元回归模型加以预测。 D不正确，见题解A。

查看解析题目收藏 4题某出售家具的零售专营公司希望改善其供应链管理。该公司与供应家具的制造商之间应用电子数据互换的最大潜在好处是：

A．更加及时地从制造商那里装运该零售公司订购的货物； B．使制造商更加忠诚地为该零售公司供应货物； C．进一步控制许可制造商使用的设计图案； D．实时访问制造商的电脑。本题答案： A B C D 查看答案【正确答案】：A 【您的答案】：A

【思路解析】：电子数据互换（EDI）。利用它，组织可以向供应商提供即时的无纸化订单，缩短将产品送达顾客所需的时间，其优点是高效而精确。查看解析题目收藏 5题某制造商为其日常生产和销售编制了以下有条件利润表：

需求 1 2 3 5

需求的概率 0.2 0.2 0.3 0.3 生产1种产品 $10 $10 $10 $10 生产2种产品 $0 $20 $20 $20 生产3种产品 $(10) $10 $30 $30 生产5种产品 $(30) $0 $10 $50 根据以上表格，该制造商应该生产多少产品才能将预期利润最大化？ A．生产1种产品； B．生产2种产品； C．生产3种产品； D．生产5种产品。本题答案： A B C D 查看答案【正确答案】：C 【您的答案】：C 【思路解析】： A不正确。0.2×10+0.2×10+0.3×10+0.3×10=10。 B不正确。0.2×0+0.2×20+0.3×20+0.3×20=16。 C正确。 0.2×（-10）+0.2×10+0.3×30+0.3×30=18。 D不正确。0.2×（-30）+0.2×0+0.3×10+0.3×50=12。查看解析题目收藏 6题将部门数据持续放于部门服务器上的做法是：

A．数据复制的范例。 B．数据分段的范例。 C．数据抽点打印的范例。 D．数据并发的范例。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D

【思路解析】： A、不正确，数据复制，将数据从一个地方复制到另一个地方的过程。复制的时间相对很短，不需要“持续放于”。 B、不正确，数据分段，将数据库分割成多个部分，并分配到需要它们的地方，与题意不符。 C、数据抽点打印与题意无关。 D、正确，持续将数据放于服务器上，属于数据并发。查看解析题目收藏 7题在决定生产一种新产品时，以下哪项内容不会被视为相关成本？

A．生产该产品所需的原料成本； B．为生产该产品而租用新厂家所发生的成本； C．为该产品聘用新的市场推广经理所发生的成本； D．为确定市场对该产品的接受情况而开展市场研究所发生的成本。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D

【思路解析】：相关成本指各个备选方案之间不同的未来成本。 D正确，市场研究发生在决策之前，不属于未来成本。查看解析题目收藏 8题枢纽是一种连接以下哪项所述内容的设备？

A．连接局域网(LAN)与城域网的设备； B．连接局域网(LAN)与广域网的设备； C．连接两个应用不同协议的局域网(LAN)的设备； D．连接同一个局域网(LAN)的两个部分的设备。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D 【思路解析】：集线器(Hub)：构成共享型星型网络的中心连接设备，其上的所有端口共享信道。此处将“Hub”错误译为“枢纽”。集线器是用于连接同一个局域网(LAN)的两个部分的设备。查看解析题目收藏 9题如果某公司在当前年份以面值发行了100,000股普通股并收到了全额现金付款，那么，该活动产生的影响是以下哪一项？负债比率流动比率 Ⅰ、降低增加 Ⅱ、增加降低 Ⅲ、增加增加 Ⅳ、降低降低 A．Ⅰ是对的； B．Ⅱ是对的； C．Ⅲ是对的； D．Ⅳ是对的；本题答案： A B C D 查看答案【正确答案】：A 【您的答案】：A 【思路解析】：负债比率 = 负债/ 资产，流动比率 = 流动资产/ 流动负债。由题意可知，该公司的权益和流动资产都增加，因此负债比率将降低，流动比率将增加。查看解析题目收藏 10题增值税的征收对象是： A．公开交易债券的个人持有者所收到的利息收入； B．拥有其他公司股份的公司收到的股息收入； C．公司资产的价值； D．公司销售额及其从其它公司进行的采购额的差额。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D 【思路解析】： D正确。增值税的征收对象是公司新创造的价值，这一价值是投入与产出的价值之差。查看解析题目收藏 11题一般而言，证券立法： A．为发行公开交易证券的公司建立自愿披露机制； B．主要与首次公开发售证券有关； C．适用于所有证券和其他金融工具的销售和交易； D．适用于监管首次发售和其后的证券公开交易。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D

【思路解析】：一般而言，证券立法适用于上市公司，主要是监管首次发售和其后的证券公开交易。查看解析题目收藏 12题某公司每年发生450,000美元的固定生产成本，其中150,000美元为非现金支出。单位可变成本为15美元，单位销售价格为25美元。该公司要销售多少个单位才实现盈亏平衡？

A．18,000个单位； B．30,000个单位； C．45,000个单位； D．60,000个单位。本题答案： A B C D 查看答案【正确答案】：C 【您的答案】：C

【思路解析】： C正确。（盈亏平衡点）销售量 = 固定成本／（单价-单位变动成本） = 450,000 / (25 - 15) = 45,000 查看解析题目收藏 13题诸如“如果„有怎么样？”、“寻求目标”和“情景假设”之类的解决策略与以下哪项内容一起使用？

A．统计抽样结果期。 B．计量经济学预测。 C．排队理论。 D．模拟模型预测法。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D

【思路解析】： A、不正确。统计抽样不涉及解决问题的战略。 B、不正确。计量经济预测运用经济学知识来预测选定数据的形态。 C、不正确。排队论是用来解决等候线（排队）问题的。 D、正确。模拟依照实际状态演示某种状态发生过程及其结果的模型。作用：帮助决策者预测实施某种方案或行为的各种可能结果，以便对决策方案进行调整。模拟模型预测法是通过对于事物未来可能运行情形的最佳估计来建立模型进行预测的方法，并经常用于预测事物在假设情形下的趋势预测。查看解析题目收藏 14题如果一家制造企业已限制其产品最终组装过程中可容忍的瑕疵数量，那么，审计师应采取以下哪种质量控制程序？ Ⅰ、检验制成品是否符合既定的容忍程度； Ⅱ、审计销售退货情况，确定在最后检验过程中没有发现的瑕疵； Ⅲ、将产品的最初设计与原材料和机器的规格进行比较； Ⅳ、确定包括管理层及其下属在内的质量周期，讨论劳动效率问题。 A．只有I和IV是对的； B．只有II和III是对的； C．只有III和IV是对的； D．只有I、II和III是对的。本题答案： A B C D 查看答案【正确答案】：D 【您的答案】：D 【思路解析】：如果一家制造企业已限制其产品最终组装过程中可容忍的瑕疵数量，它应采取： Ⅰ检验制成品是否符合既定的容忍程度； Ⅱ审计销售退货情况，确定在最后检验过程中没有发现的瑕疵； Ⅲ将产品的最初设计与原材料和机器的规格进行比较。 Ⅳ属于生产效率，与质量控制无关。查看解析题目收藏 15题以下哪项控制措施能防止由独立承包商开具的费用账单所引起的纠纷？ A．及时记录承付款和开支。 B．签署包含开单费用条款的书面协议。 C．在采购和应付款部门之间进行恰当的职责分离。 D．提交月度报告，将实际开支与批准的预算进行比较.本题答案： A B C D 查看答案【正确答案】：B 【您的答案】：B 【思路解析】： A、不正确。及时报告不会解决这个问题。 B、正确。这种协议的存在将防止与费用补偿有关的争议。 C、不正确。在问题的陈述中没有证据表明存在不相容职务。 D.不正确。每月通过报告进行比较可能会发现某个问题，但不能防止由费用引起的纠纷。查看解析题目收藏 16题某公司制造一种应用某种部件的产品。该公司的一家供应商已提出以20美元的单价向其销售该部件。如果从该供应商处采购该部件，则生产该产品的成本降低下降20%。此外，因此而腾出的设施可生产500个单位的其它产品，该产品的边际收益为每单位2美元。那么，1，000美元（500个单位＊单位2美元）属于： A．机会成本，因此与自己制造还是从外面采购的决定无关。 B．机会成本，因此与自己制造还是从外面采购的决定相关。 C．支出成本，因此与自己制造还是从外面采购的决定无关。 D．支出成本，因此与自己制造还是从外面采购的决定相关。本题答案： A B C D 查看答案【正确答案】：B 【您的答案】：B