[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： Cfr<D3&,]  
　　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？ 7rdw`  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 6)wy^a|pb  
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　　B）Some red flags are difficult to quantified or evaluate fK'.wX9  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2Io6s'  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing /^'Bgnez  
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　　正确答案：D x7.QL?qR.  
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　　第2科内部审计技术的96年的试题举例： >I4p9y(u  

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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;"F21^>  
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　　A）Whether the sample is designed to estimate a mean or proportion [0&'cu>  
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　　B）The amount of variability in population under study SE^j=1  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 2e9jo,i  
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　　D）the cost per sample obervation oTCzYY  
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　　正确答案：A vZ$U^>":  
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　　第三科（3）管理控制和信息技术96年的试题举例： +Qh[sGDdY  
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　　An advantage of object-oriented approaches in software design is that they promote： V
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　　A） Well -documented programs S]&8St  
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　　B） Simple control paths 9u,8q:I.?  
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　　C） clear decision logic Q2/MnM  
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　　D） Resuable code -<qxO