[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： aJf3rHX  
　　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？ :Ae#+ ([V  
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　　A）Many common red flags are alis associated with situations where no flad exicts. *]NfT}}  
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　　B）Some red flags are difficult to quantified or evaluate 9 @ <  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] !reOYt|  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing )Sb-e(sl  
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　　正确答案：D Zv!XNc!"$y  
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　　第2科内部审计技术的96年的试题举例： 
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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） ,
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　　A）Whether the sample is designed to estimate a mean or proportion xWXLk )A  
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　　B）The amount of variability in population under study K mH))LIv  
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　　C）THe sensitivity of decision using this sample to errors of estimaion &z40l['4bz  
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　　D）the cost per sample obervation gBhX=2%  
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　　正确答案：A XP o#qT8n  
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　　第三科（3）管理控制和信息技术96年的试题举例： PNo:[9`S;m  
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　　An advantage of object-oriented approaches in software design is that they promote： \ui'~n_t]  
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　　A） Well -documented programs /eH3 7H  
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　　B） Simple control paths $%\6"P/64  
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　　C） clear decision logic 0+op|bdj  
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　　D） Resuable code "*D9.LyM