[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： 4 PD"[a="  
　　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？ M|d[iaM,  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 2y_rsu\  
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　　B）Some red flags are difficult to quantified or evaluate h,140pW  

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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] (P`{0^O"}  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing \
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　　正确答案：D P603P  
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　　第2科内部审计技术的96年的试题举例： Rdt8jY6F
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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） U"m!f*a  
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　　A）Whether the sample is designed to estimate a mean or proportion 'b661,+d  
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　　B）The amount of variability in population under study ~O1*]  
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　　C）THe sensitivity of decision using this sample to errors of estimaion &@+K%qW[e  
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　　D）the cost per sample obervation Go`omh b  
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　　正确答案：A k
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　　第三科（3）管理控制和信息技术96年的试题举例： /mD KQ<  
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　　An advantage of object-oriented approaches in software design is that they promote： Jh466; E  
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　　A） Well -documented programs VpVw:Rh>  
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　　B） Simple control paths :!}zdeRJ  
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　　C） clear decision logic '|XP}V0I  
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　　D） Resuable code )D[xY0Y~