问题 单项选择题

内部审计师为保持其熟练性有责任继续其教育。有关从事审计工作的内部审计师的继续教育规定,以下哪项陈述是正确的

A.内部审计师被要求每年接受40小时的继续职业教育并且3年内不能低于120小时。
B.为继续保留CIA资格,必须达到有关注册内部审计师的那些正式要求。
C.作为官员或委员会成员参加正式的ⅡA会议,没有达到后续职业发展的标准。
D.只有在远程学习方案经ⅡA事先批准时,该方式才能达到后续职业教育的要求。

答案

参考答案:B

解析: A.不正确,《标准》没有指出内部审计师所需的继续教育的正式小时数;《标准》的意图是要提供一种灵活的方式以达到继续教育的要求。
B.正确。内部审计师应通过持续的职业发展来加强自己的知识、技能和其他的胜任能力。为保留CIA称号,注册内部审计师应该提交继续职业教育的正式方案,并向ⅡA的注册部报告。
C.不正确,继续教育可以采用参加专业交流会的方式。
D.不正确,后续职业教育没有必要事先得到ⅡA的批准。

完形填空

三、完形填空(本题有20小题,每小题1分,共20分)

The old woman was wandering in the shop. She was ____31 ___; her clothes were torn; she gave off a strong _____32____ of alcohol (酒精) and cigarettes; most of her teeth were ______33___. The image of a miserable person(可怜人) _____34____ before me.

She stopped and asked me for_____35_____. I gave her some change and invited her to lunch. She ______36____, so we went across the street to an outdoor cafe.  The waitress was _____37____ by the presence of this woman and didn't want to serve us, but _____38____ herself. The old woman had the lunch so _____39____ that the food disappeared almost as soon as it arrived.

When we were ready to leave, I was feeling pretty _____40____ about myself and then she asked for a _____41____. It was then that I had to face all the _____42____ bias (偏见) I had for this woman. I gave her a passing type of hug (应付差事的拥抱), ______43___ I immediately felt shame. She ______44___ me for lunch and began to leave.                     

I stood there for a moment and _____45____ I had failed to give this woman the one thing that ____46_____ nothing —love. I caught up with her and asked if I could give her a _____47____ hug and she agreed. I got past the strong smell and gave her the best hug I've ever given to _____48____ .Now I saw a big smile on her face and it lit my path as we ____49____.

The lesson I learned was that if you're going to ______50____, then give it your all and get it right the first time.

31. A. brave                   B. shy                      C. attractive                  D. dirty

32. A. sense                  B. skill                     C. smell                       D. message

33. A. staying                   B. missing              C. growing               D. shaking

34. A. appeared             B. fell                        C. changed                   D. existed

35. A. advice               B. gifts                     C. greetings                 D. money

36. A. doubted             B. agreed                  C. escaped                   D. refused

37. A. moved                   B. questioned             C. shocked                   D. frightened

38. A. allowed              B. forced                  C. warned                     D. admired

39. A. quickly              B. hardly                  C. freely                     D. easily

40. A. funny                     B. cold                     C. strange                   D. good

41. A. cigarette             B. hug                       C. coffee                             D. smile

42. A. serious              B. mentioned                 C. false                        D. hidden

43. A. but                    B. so                         C. though                    D. because

44. A. praised               B. paid                             C. thanked                   D. returned

45. A. realized              B. dreamt                   C. forgot                     D. wondered

46. A. cost                   B. lost                       C. deserved                  D. earned

47. A. friendly             B. real                       C. special                    D. popular

48. A. myself               B. her                       C. anyone                   D. nobody

49. A. separated            B. met                       C. rested                      D. stood

50. A. take                   B. experience             C. charge                     D. give

单项选择题