[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： kx"1
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　　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？ r* *zjv>  
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　　A）Many common red flags are alis associated with situations where no flad exicts. D Ez,u^  
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　　B）Some red flags are difficult to quantified or evaluate zZ5:)YiW-  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] \o9 \ikR  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing {zdMmpQF  
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　　正确答案：D MmuT~d/  
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　　第2科内部审计技术的96年的试题举例： x(_[D08/TT  
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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） 'rQ"Dc 1D  
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　　A）Whether the sample is designed to estimate a mean or proportion PnlI {d  
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　　B）The amount of variability in population under study 8[^'PIz  
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　　C）THe sensitivity of decision using this sample to errors of estimaion eI #Gx_mg  
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　　D）the cost per sample obervation jmok]-pC  
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　　正确答案：A Y.tx$%
 
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　　第三科（3）管理控制和信息技术96年的试题举例： cTq kM@S  
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　　An advantage of object-oriented approaches in software design is that they promote： RaZ>.5 D  
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　　A） Well -documented programs k4TWfl^}9  
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　　B） Simple control paths '`];=QY9pg  
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　　C） clear decision logic p6VD*PT$&  
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　　D） Resuable code :Mf"