论坛风格切换切换到宽版
  • 2277阅读
  • 0回复

[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-09
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
第一科(2)内部审计过程的96年的试题举例: [g _f`ZJ=  
  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? m3P%E8<Q#  
T4o}5sq}S  
  A)Many common red flags are alis associated with situations where no flad exicts. 'UW7zL5  
_%z)Y=Q  
  B)Some red flags are difficult to quantified or evaluate f>-OwL($P  
aq,&W q@  
  C) Red flag informaitoan is not gathered as a normal part of an audit engagement] 6-QTqb?U;N  
aL+k1v[m  
  D)The red flags literate is not well enough established to have a positive impact on auditing URX>(Y}g9^  
q ( H^H  
  正确答案:D 7cY_=X-?Y  
x_bS-B)%Y:  
  第2科内部审计技术的96年的试题举例: pbR84g^p.S  
Gvl-q1PVC  
  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) K, ?M5n '  
lNls8@  
  A)Whether the sample is designed to estimate a mean or proportion ^nFa'=  
H_vOZ0  
  B)The amount of variability in population under study )?I1*(1{A  
u23^ * -  
  C)THe sensitivity of decision using this sample to errors of estimaion =TwV_Dro~  
z#8GF^U:T  
  D)the cost per sample obervation n M,m#"AI  
<P(d%XEl  
  正确答案:A OZQhT)nS]  
T"dX)~E;  
  第三科(3)管理控制和信息技术96年的试题举例: b4S7 Q"g  
o5i?|HJ  
  An advantage of object-oriented approaches in software design is that they promote: E6y/,s^~S_  
6 V*@ {  
  A) Well -documented programs ?dC[VYC\^  
q~_Nv5r%O  
  B) Simple control paths r/Qq-1E  
Apa)qRJd  
  C) clear decision logic xJJ lVP  
?b^VEp.;}  
  D) Resuable code rV[#4,}PF  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个