[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： %|Sh|\6A!  
　　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？ 0
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　　A）Many common red flags are alis associated with situations where no flad exicts. L;6L@D6  
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　　B）Some red flags are difficult to quantified or evaluate z$C}V/Ey  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] xvU@,bzz  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing kyR=U`OW  
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　　正确答案：D u4hC/!  
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　　第2科内部审计技术的96年的试题举例： 4Cm+xAXG  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） {{N*/E^  
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　　A）Whether the sample is designed to estimate a mean or proportion l<X8Ooan#{  
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　　B）The amount of variability in population under study .Aj4?AXWc  
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　　C）THe sensitivity of decision using this sample to errors of estimaion &RF*pU>  
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　　D）the cost per sample obervation nz
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　　正确答案：A cug=k  
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　　第三科（3）管理控制和信息技术96年的试题举例： t:$^iU rx  
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　　An advantage of object-oriented approaches in software design is that they promote：
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　　A） Well -documented programs 3pU/Zbb,:  
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　　B） Simple control paths QTe>EJ12  
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　　C） clear decision logic `!- w^ ~c  
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　　D） Resuable code )b\8 9F