[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： u^j {U}  
　　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？ zP;cTF(C  
pMJ1v  
　　A）Many common red flags are alis associated with situations where no flad exicts. BnM4T~reOF  
NcAp_q? 4  
　　B）Some red flags are difficult to quantified or evaluate LsM7hL y   
N<L`c/  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] x+@&(NMP5  
cf7v[ZZ}  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing DS-fjH\  
Zv_jy@k  
　　正确答案：D 3s>'hn  
P N*JR  
　　第2科内部审计技术的96年的试题举例： l6u&5[C  
HSIvWhg?p  
　　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） )*5G">))p  
jkF8\dR  
　　A）Whether the sample is designed to estimate a mean or proportion AC.A'|"]i  
)!Bd6-  
　　B）The amount of variability in population under study 7D fTfTU6  
zLD| /`  
　　C）THe sensitivity of decision using this sample to errors of estimaion $y?k
[Y-~  
NA.1QQ;e  
　　D）the cost per sample obervation | Cdvfk  
"|m|E/Z-9  
　　正确答案：A =D^TK-H  
c:l]=O   
　　第三科（3）管理控制和信息技术96年的试题举例： a0*2) uL}  
G^(}a
]>9  
　　An advantage of object-oriented approaches in software design is that they promote： jb /8?7  
!%Y~~'5 h  
　　A） Well -documented programs @wq#>bm  
xc?}TPpt  
　　B） Simple control paths {FI\~q  
-~4+w  
　　C） clear decision logic c[ht`!P  
Y&2aO1  
　　D） Resuable code &l}?v@@+_