[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： XW)l DiJl  
　　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？ q Y?j#fzi  
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　　A）Many common red flags are alis associated with situations where no flad exicts. !@*7e:l  
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　　B）Some red flags are difficult to quantified or evaluate wc^tgE  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] TpwkD_fg  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing " 9wvPC ^  
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　　正确答案：D ,CcV/K  
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　　第2科内部审计技术的96年的试题举例： paE[rS\  
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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） `MN4uC  
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　　A）Whether the sample is designed to estimate a mean or proportion RmeD$>7  
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　　B）The amount of variability in population under study k1Y?  
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　　C）THe sensitivity of decision using this sample to errors of estimaion t: ;Pj9  
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　　D）the cost per sample obervation `w7v*h|P  
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　　正确答案：A Eib5  
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　　第三科（3）管理控制和信息技术96年的试题举例： =M[bnq*\  
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　　An advantage of object-oriented approaches in software design is that they promote： }t=!(GOb}  
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　　A） Well -documented programs &4x}ppX  
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　　B） Simple control paths 7p16Hv7y~  
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　　C） clear decision logic 7<#U(,YEA  
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　　D） Resuable code %XoiVl
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