[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： ]Ak@!&hyak  
　　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？ #Ua+P(1q  
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　　A）Many common red flags are alis associated with situations where no flad exicts. &JpFt^IHi  
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　　B）Some red flags are difficult to quantified or evaluate .h8%zB#|i  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] F+@E6I'g  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing S6
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　　正确答案：D o(/(`/  
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　　第2科内部审计技术的96年的试题举例： D~xUr)E  
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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） Sv myg]  
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　　A）Whether the sample is designed to estimate a mean or proportion Pe !eID8  
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　　B）The amount of variability in population under study <4W"ne28  
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　　C）THe sensitivity of decision using this sample to errors of estimaion PIuk]&L^  
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　　D）the cost per sample obervation Upr:sB  
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　　正确答案：A "kKIVlC  
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　　第三科（3）管理控制和信息技术96年的试题举例： lq$1CI  
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　　An advantage of object-oriented approaches in software design is that they promote： @aw aN  
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　　A） Well -documented programs q($lL~Ls  
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　　B） Simple control paths ~7!J/LHg  
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　　C） clear decision logic _gY so]S^B  
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　　D） Resuable code G^F4c{3c~