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内审网 发表于 2009-11-25 11:48:07 | 显示全部楼层 |阅读模式
2010年考cia的请加入2010年cia考试群:群号1:4090737  群号2:4054150
两个群只能选择加入一个。
最新的考试资料已出就会在群里通知。
 楼主| 内审网 发表于 2009-11-25 11:57:27 | 显示全部楼层

COA考试题

全面质量管理在制造业中应用的最典型例子是?
   a、在销售前确认产品缺陷并对它们进行再加工;
   b、在设计产品时努力将缺陷降到最低程度;
   c、开展定期检查,以便尽早查出产品缺陷;
   d、定期调整机器,以便减少因机器问题导致的产品缺陷。
  答案:b
  解题思路:a、不正确。该选项描述的是修复产品使其合格的方法,这是最早使用的方法。检验员确定产品缺陷并使这些有缺陷的产品得到再加工。
   b、正确。该选项描述的是设计产品使其合格的方法,这种方法促使人们从一开始就把“质量”记在心里。
   d、不正确。该选项描述的是检查产品使其合格的方法,这种方法是将修复产品使其合格的方法应用于在产品中。
   d、不正确。该选项描述的是调整机器使产品合格的方法,与“检查产品使其合格”的方法效果相同。
  
  内部审计师参与重新设计时不包括以下哪一项?
   a、确定重新设计是否得到高层管理人员的支持;
   b、推荐考虑领域;
   c、为新系统制定审计计划;
   d、指导新系统实施.
  答案:d
  解题思路:a、不正确。内部审计师应执行这一职能。
   b、不正确。内部审计师应执行这一职能。
   c、不正确。内部审计师应执行这一职能。
   d、正确。内部审计师不应该直接参与新系统的实施,这样做会损害他们的独立性和客观性。
  
  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
  答案:b
  解题思路: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。
  
  公司应用何种技术才能确定广播、电视和报纸等广告媒体如何结合才能使销售得到最大增加,并使公司的公众形象得到最佳改善?
   a、帕累托(pareto)分析;
   b、价值分析
   c、线性回归;
   d、马尔可夫(markov)分析过程
  答案:b
  解题思路:a、不正确。帕累托分析是按照重要程度对问题进行分类,并关注最重要的问题的一种技术。
   b、正确。价值分析旨在以最小的成本取得最优的业绩。
   c、不正确。线性回归分析是在已知一个相关变量的情况下,用来预测一个变量的方法。
   d、不正确。markov分析过程被用来描述一个机器在一段时间里运转正常,它将在另一段时间也正常运转的概率这样的情况。
  
  以下哪项不是合适的时间序列预测技术?
   a、最小平方法;
   b、指数平滑法;
   c、德尔菲法;
   d、移动平均数
  答案:c
  解题思路:a、不正确。最小平方法在回归模型中使用,以产生一条与数据最相符的直线。
   b、不正确。指数平滑法(一个参数)适合时间序列数据。
   c、正确。德尔菲法是一种定性方法,不是定量方法。
   d、不正确。运用移动平均法来分解时间序列各部分。
abcd693 发表于 2009-12-8 18:00:48 | 显示全部楼层

To Buy Authentic Chanel Handbag

chanel is known as one of the most recognized and sought after high-fashion lines of handbags in the world as well as one of the most expensive one .it is not strange that you would see many fake chanels as it is a favorite target for manufacturers of fake merchandise. anyway , do not worry about it . the following is going to tell you how to identify an authentic chanel .[br]
[br]
step 1  check the logo. the chanel logo is comprised of two interlocking "c" letters that face away from each other. the top of the right-facing "c" should bisect the top of the left-facing "c." some vintage bags exist that have a reverse overlap located on the interior flap. this rule is for handbags only and does not necessarily apply to other items in the chanel line.[br]
[br]
step 2  find the authenticity card. an authentic chanel bag comes with one. this embossed card contains a serial number. if there&#39s no card, if the card is not embossed or if there is no serial number included in the text, the bag is likely a knock-off.[br]
[br]
step 3  locate the serial number. there must be a serial number placed somewhere within the bag&#39s interior. prior to the late 1990s, the serial number was printed on a white sticker with the chanel logo printed in gold across the background. from the late 1990s to the present, the serial number has been printed on a white sticker beneath 2 gold chanel logos. the serial number is most often located inside the bag at the lower left corner or on the zipper pocket. the sticker should be covered with a rectangle of clear tape large enough to cover then entire sticker.[br]
[br]
step 4  examine both the serial number on the authenticity card and the serial number on the bag. they must match.[br]
[br]
step 5  look closely at the hardware on the strap of the bag. the chanel name or logo should be engraved on the strap&#39s hardware. if an engraving is missing, chances are the bag is a fake.[br]
[br]
step 6  examine both sides of any zipper pull hardware. one side is engraved "chanel" and the other is engraved with the chanel logo. the pull itself must match the rest of the bag&#39s hardware in color and tone.[br]
[br]
step 7  do not miss any repeating pattern on the bag . the logos and quilting must line up. if you find a pocket which is sewn to the front of a quilted bag, the quilted pattern does not break or deviate on the bag. an obvious feature is that the pattern aligns from the top to the bottom of the bag as if there was no pocket at all.[br]

http://www.ebagsell.com/news-to-buy-authentic-chanel-handbag-13.html
DanniSE 发表于 2010-1-2 08:24:19 | 显示全部楼层
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