[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： [g _f`ZJ=  
　　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？ m3P%E8<Q#  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 'UW7zL5  
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　　B）Some red flags are difficult to quantified or evaluate f>-OwL($P  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 6-QTqb?U;N  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing URX>(Y}g9^  
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　　正确答案：D 7cY_=X-?Y  
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　　第2科内部审计技术的96年的试题举例： pbR84g^p.S  
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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） K,?M5n '  
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　　A）Whether the sample is designed to estimate a mean or proportion ^nFa'=  
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　　B）The amount of variability in population under study )?I1*(1{A  
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　　C）THe sensitivity of decision using this sample to errors of estimaion =TwV_Dro~  
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　　D）the cost per sample obervation n M,m#"AI  
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　　正确答案：A OZQhT)nS]  
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　　第三科（3）管理控制和信息技术96年的试题举例： b4S7Q"g  
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　　An advantage of object-oriented approaches in software design is that they promote： E6y/,s^~S_  
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　　A） Well -documented programs ?dC[VYC\^  
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　　B） Simple control paths r/Qq-1E  
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　　C） clear decision logic xJJ lVP  
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　　D） Resuable code rV[#4,}PF