[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： &>d:ewM\  
　　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？ @qg0u#k5  
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　　A）Many common red flags are alis associated with situations where no flad exicts. >xxXPvM<`  
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　　B）Some red flags are difficult to quantified or evaluate E&
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] B|$\

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　　D）The red flags literate is not well enough established to　have a positive impact on auditing /ChJ~g
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　　正确答案：D Ktg&G<%J0  
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　　第2科内部审计技术的96年的试题举例： Pur"9jHa4  
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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） UQC'(>.}  
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　　A）Whether the sample is designed to estimate a mean or proportion \GjXsR*b5  
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　　B）The amount of variability in population under study `^s]?  
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　　C）THe sensitivity of decision using this sample to errors of estimaion zJB+C=]D7H  
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　　D）the cost per sample obervation hq|jC  
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　　正确答案：A -9tXv+v?  
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　　第三科（3）管理控制和信息技术96年的试题举例： L<[
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　　An advantage of object-oriented approaches in software design is that they promote： i9#`F.7F  
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　　A） Well -documented programs ^>P@5gcoE(  
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　　B） Simple control paths 1xFhhncf  
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　　C） clear decision logic ?kT~)k  
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　　D） Resuable code %8z+R m,Ot