[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

第一科（2）内部审计过程的96年的试题举例： |.LE`  
　　Auditors have been advised to look at “red flags” to determine　whether management is involved in a flaud.Which of the following does not reprensent a difficulty in using the “red flags” as fraud indicators？ z&Lcl{<MA  
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　　A）Many common red flags are alis associated with situations where no flad exicts. w'<"5F`  
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　　B）Some red flags are difficult to quantified or evaluate qfyuq]  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] D@yu2}F{IY  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ;%PI  
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　　正确答案：D u-HBmL  
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　　第2科内部审计技术的96年的试题举例： L+NrU+:=C  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） $Zf]1?|xa  
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　　A）Whether the sample is designed to estimate a mean or proportion p-B |Gr|  
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　　B）The amount of variability in population under study a f UOIM  
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　　C）THe sensitivity of decision using this sample to errors of estimaion e%JH q  
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　　D）the cost per sample obervation ] F2
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　　正确答案：A *."50o=T  
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　　第三科（3）管理控制和信息技术96年的试题举例：
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　　An advantage of object-oriented approaches in software design is that they promote： 7kh(WtUz  
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　　A） Well -documented programs =J^FV_1rJ  
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　　B） Simple control paths 0R}F(tjw  
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　　C） clear decision logic 'Sjt*2blq  
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　　D） Resuable code obSLy Ed