[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： #OM)71kB8  
　　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？ qGEp 6b H  
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　　A）Many common red flags are alis associated with situations where no flad exicts. nXoDI1<[  
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　　B）Some red flags are difficult to quantified or evaluate .74C~{}$  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Lw_|o[I}  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing JJ}DYv  
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　　正确答案：D NFx%e  
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　　第2科内部审计技术的96年的试题举例： ,(K-;Id4  
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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） 3e1-w$z&S  
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　　A）Whether the sample is designed to estimate a mean or proportion HB'9 &  
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　　B）The amount of variability in population under study F!)[H["_  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 7_l Wr  
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　　D）the cost per sample obervation v^t7)nx^  
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　　正确答案：A 5=|h~/.k  
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　　第三科（3）管理控制和信息技术96年的试题举例： Xnjl {`  
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　　An advantage of object-oriented approaches in software design is that they promote： sRT H_]c  
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　　A） Well -documented programs pInEB6L.P  
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　　B） Simple control paths ~i?A!  
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　　C） clear decision logic tNzO1BK  
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　　D） Resuable code S!=R\_{u$