[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： c<L^ 1,G2  
　　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？ /+pbO-rW*  
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　　A）Many common red flags are alis associated with situations where no flad exicts. m5Q,RwJ!xK  
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　　B）Some red flags are difficult to quantified or evaluate W76K/A<h>  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2s>dlz  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing rCi7q]_  
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　　正确答案：D ewg&DBbN"  
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　　第2科内部审计技术的96年的试题举例： CdgZq\  
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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） S. rlF1`  
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　　A）Whether the sample is designed to estimate a mean or proportion ~Z!!wDHS  
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　　B）The amount of variability in population under study MO&QR-OY  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 2%U)y;$m2  
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　　D）the cost per sample obervation *CZvi0
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　　正确答案：A Nl3x BM%  
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　　第三科（3）管理控制和信息技术96年的试题举例： @-nCK Yj  
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　　An advantage of object-oriented approaches in software design is that they promote： y E-H-r~I  
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　　A） Well -documented programs q+f]E&':  
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　　B） Simple control paths U<{8nMB  
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　　C） clear decision logic |@?B%sY  
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　　D） Resuable code [` ~YP
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