[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： 6"i Nh)  
　　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？ (+gTIcc >  
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　　A）Many common red flags are alis associated with situations where no flad exicts. A$p&<#  
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　　B）Some red flags are difficult to quantified or evaluate @(L}:]{@  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2<*"@Vj  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Foq3==*p  
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　　正确答案：D wdj?T`4  
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　　第2科内部审计技术的96年的试题举例： MP}-7UA#K  
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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） ,7:GLkj  
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　　A）Whether the sample is designed to estimate a mean or proportion Ak 3^en  
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　　B）The amount of variability in population under study 64b AWHv  
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　　C）THe sensitivity of decision using this sample to errors of estimaion .oM- A\!  
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　　D）the cost per sample obervation %@%rdrZ  
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　　正确答案：A 0Gj/yra9MO  
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　　第三科（3）管理控制和信息技术96年的试题举例： G[e,7 jev  
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　　An advantage of object-oriented approaches in software design is that they promote： K"[jrvZ=  
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　　A） Well -documented programs (]sm9PO  
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　　B） Simple control paths ThP~k9-  
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　　C） clear decision logic ]u< U[l-w  
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　　D） Resuable code DNj<:Pdd)