[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： YZnrGkQ  
　　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？ 6\]-J*e>  
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　　A）Many common red flags are alis associated with situations where no flad exicts. vCi:cIp/  
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　　B）Some red flags are difficult to quantified or evaluate jQ[Z*^"}  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] pGOS'.K%t8  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ~PV>3c3l=  
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　　正确答案：D F:H76O`8  
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　　第2科内部审计技术的96年的试题举例： tG{Vn+~/  
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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） gNO$WY^  
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　　A）Whether the sample is designed to estimate a mean or proportion P"~B2__*  
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　　B）The amount of variability in population under study mg3jm  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 5Q^~Z},  
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　　D）the cost per sample obervation *yJb4uALB  
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　　正确答案：A nU`;MW/^w  
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　　第三科（3）管理控制和信息技术96年的试题举例： =6 [!'K  
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　　An advantage of object-oriented approaches in software design is that they promote： X)|%[aX}q  
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　　A） Well -documented programs 9R E;50h  
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　　B） Simple control paths 3b_#xr-  
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　　C） clear decision logic J5\> 8I,a  
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　　D） Resuable code `q/ y|/v<