[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： /7C%m:  
　　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？ c1StA  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ~T&X#i  
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　　B）Some red flags are difficult to quantified or evaluate G_?qY#"(  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] .T}S[`Yx5  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing V,:~FufM^  
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　　正确答案：D Zy >W2(<  
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　　第2科内部审计技术的96年的试题举例： {4b8s%:!4  
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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） '8fL)Zk  
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　　A）Whether the sample is designed to estimate a mean or proportion }pv<<7}|  
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　　B）The amount of variability in population under study ys|};*  
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　　C）THe sensitivity of decision using this sample to errors of estimaion +IfU 5&5<  
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　　D）the cost per sample obervation 1PT0<C-  
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　　正确答案：A n\H.NL)  
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　　第三科（3）管理控制和信息技术96年的试题举例： -Tr*G4  
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　　An advantage of object-oriented approaches in software design is that they promote： )UG<KcdI  
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　　A） Well -documented programs ^ZO3
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　　B） Simple control paths %ck/ Z  
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　　C） clear decision logic aD8r:S\  
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　　D） Resuable code /<oBgFMoJ