[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： h9cx~/7,_)  
　　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？ xP5Z
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　　A）Many common red flags are alis associated with situations where no flad exicts. wT&P].5n  
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　　B）Some red flags are difficult to quantified or evaluate .t
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] <(x!P=NM-  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing znNv;-q  
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　　正确答案：D x-HR[{C  
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　　第2科内部审计技术的96年的试题举例： Ta)6
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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） RO.bh#A$  
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　　A）Whether the sample is designed to estimate a mean or proportion X~rHNRIU  
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　　B）The amount of variability in population under study 7s2e>6Q[  
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　　C）THe sensitivity of decision using this sample to errors of estimaion m
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　　D）the cost per sample obervation zF_aJ+i:~  
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　　正确答案：A Vv.q{fRvYB  
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　　第三科（3）管理控制和信息技术96年的试题举例： G~ 19Vv*;  
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　　An advantage of object-oriented approaches in software design is that they promote： fR,7l9<%Zp  
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　　A） Well -documented programs =>Dw,+"  
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　　B） Simple control paths 8@BN 6  
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　　C） clear decision logic rtk1 8U-
 
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　　D） Resuable code I#GsEhi