[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： $pz/?>!  
　　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？ ptaKf4P^r  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Xwtqi@zlE  
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　　B）Some red flags are difficult to quantified or evaluate 8?C5L8)  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] oL<St$1  

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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Yr|4Fl~U  
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　　正确答案：D ss-D(K"  
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　　第2科内部审计技术的96年的试题举例： d d;T-wa}  
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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） K<J9~  
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　　A）Whether the sample is designed to estimate a mean or proportion 6H|S;K+  
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　　B）The amount of variability in population under study :
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　　C）THe sensitivity of decision using this sample to errors of estimaion % u6Sr5A[s  
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　　D）the cost per sample obervation Y9|!+,  
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　　正确答案：A LgYq.>Nl9  
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　　第三科（3）管理控制和信息技术96年的试题举例： xN(|A}w  
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　　An advantage of object-oriented approaches in software design is that they promote： yLcEX  
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　　A） Well -documented programs h`wD  
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　　B） Simple control paths S t yf
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　　C） clear decision logic xezcAwW  
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　　D） Resuable code }1xo-mUg,