[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： kW~F*  
　　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？ G8s`<:9*  
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　　A）Many common red flags are alis associated with situations where no flad exicts. d<Os TA  
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　　B）Some red flags are difficult to quantified or evaluate N93E;B  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] K7.<,E"M.  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing UIl
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　　正确答案：D BQU5[8l  
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　　第2科内部审计技术的96年的试题举例： -^b^6=#  
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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） p.9v<I%0  
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　　A）Whether the sample is designed to estimate a mean or proportion bIArAS9%  
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　　B）The amount of variability in population under study FZ9<Q  
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　　C）THe sensitivity of decision using this sample to errors of estimaion pPZ/O6  
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　　D）the cost per sample obervation !I [n|r"  
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　　正确答案：A Uot-@|l  
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　　第三科（3）管理控制和信息技术96年的试题举例： L:M9|/  
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　　An advantage of object-oriented approaches in software design is that they promote： o"FiM5L^.  
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　　A） Well -documented programs JP4Moq~r   
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　　B） Simple control paths =%\6}xPEl<  
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　　C） clear decision logic ~ ZL`E  
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　　D） Resuable code EY
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