[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： f`jc#f5+'  
　　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？ +#2)kg 9_  
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　　A）Many common red flags are alis associated with situations where no flad exicts. (hIF]>,kl  
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　　B）Some red flags are difficult to quantified or evaluate X'f.Q  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] oH^(qZ8W  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing { :Aw_z:'  
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　　正确答案：D s,6`RI%  
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　　第2科内部审计技术的96年的试题举例： G?AG:%H%  
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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） ]5}=^  
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　　A）Whether the sample is designed to estimate a mean or proportion \8S~c8Z~  
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　　B）The amount of variability in population under study 'OkGReKt  
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　　C）THe sensitivity of decision using this sample to errors of estimaion iYJZvN  
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　　D）the cost per sample obervation BHA9
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　　正确答案：A ht=P\E  
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　　第三科（3）管理控制和信息技术96年的试题举例： J-xS:Ha'l  
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　　An advantage of object-oriented approaches in software design is that they promote： xYfD()w<I  
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　　A） Well -documented programs _;
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　　B） Simple control paths dq\FBwfe  
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　　C） clear decision logic m2~&#c\  
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　　D） Resuable code .IarkeCtb