[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： bD{k=jum  
　　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)!F  
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　　A）Many common red flags are alis associated with situations where no flad exicts. s0^(yEcq  
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　　B）Some red flags are difficult to quantified or evaluate 4]uj+J  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 3_~iq>l  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 9MYk5q.X:  
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　　正确答案：D L_
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　　第2科内部审计技术的96年的试题举例： PmRvjSIG  
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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） C
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　　A）Whether the sample is designed to estimate a mean or proportion [/UchU]DT  
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　　B）The amount of variability in population under study 67YC;J]n=z  
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　　C）THe sensitivity of decision using this sample to errors of estimaion \ph.c*c  
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　　D）the cost per sample obervation AO$AT_s  
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　　正确答案：A );\c{QF  
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　　第三科（3）管理控制和信息技术96年的试题举例： <4"-t Ya  
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　　An advantage of object-oriented approaches in software design is that they promote： )rD!4"8/A  
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　　A） Well -documented programs
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　　B） Simple control paths qk1jmr  
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　　C） clear decision logic CwA_jOp  
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　　D） Resuable code _U<fS