[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： >Rd~-w)!|  
　　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？ J-Tiw l  
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　　A）Many common red flags are alis associated with situations where no flad exicts. |5tZ*$nGa  
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　　B）Some red flags are difficult to quantified or evaluate Dr kTM<  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] >*8V]{f9  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ~cCMLK em  
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　　正确答案：D xNf}f 9l  
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　　第2科内部审计技术的96年的试题举例： B(++*#T!^m  
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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） ,M;9|kE*  
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　　A）Whether the sample is designed to estimate a mean or proportion _E`+0;O
 
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　　B）The amount of variability in population under study {9U!0h-2"  
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　　C）THe sensitivity of decision using this sample to errors of estimaion JEp)8{.bW8  
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　　D）the cost per sample obervation d@$ |zr6  
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　　正确答案：A )x7n-|y6  
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　　第三科（3）管理控制和信息技术96年的试题举例：
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　　An advantage of object-oriented approaches in software design is that they promote： B/1j4/MS  
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　　A） Well -documented programs %-540V{q  
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　　B） Simple control paths gmRc4o  
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　　C） clear decision logic LJGpa)(  
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　　D） Resuable code V|97;