[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： al1Uf]xh  
　　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？ L9(fa+$+#  
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　　A）Many common red flags are alis associated with situations where no flad exicts. iphe0QE[#}  
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　　B）Some red flags are difficult to quantified or evaluate >J+hu;I5  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Z8Qmj5'[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 0@vSl%I+  
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　　正确答案：D wjDLsf,  
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　　第2科内部审计技术的96年的试题举例： mJ
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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） q<dZy? f  
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　　A）Whether the sample is designed to estimate a mean or proportion ?"\X46Gz;  
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　　B）The amount of variability in population under study s0WI93+z  
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　　C）THe sensitivity of decision using this sample to errors of estimaion $5Jo%K%  
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　　D）the cost per sample obervation ?*){%eE  
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　　正确答案：A C;QIp6"1  
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　　第三科（3）管理控制和信息技术96年的试题举例： u6j\@U6I  
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　　An advantage of object-oriented approaches in software design is that they promote： *Ey5F/N}$H  
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　　A） Well -documented programs p^=>N9  
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　　B） Simple control paths  pt`^4}  
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　　C） clear decision logic bo;;\>k  
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　　D） Resuable code i{['18Q$F3