[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： c1L0#L/F6"  
　　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？ 9j
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　　A）Many common red flags are alis associated with situations where no flad exicts. !H[K"7w  
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　　B）Some red flags are difficult to quantified or evaluate  YD|;xuh  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] #)hJ.0~3  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing N|53|H  
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　　正确答案：D s8 c#_  
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　　第2科内部审计技术的96年的试题举例： a
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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） 9pJk.Np0   
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　　A）Whether the sample is designed to estimate a mean or proportion J;A wC>N  
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　　B）The amount of variability in population under study u^Sa{Jk=  
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　　C）THe sensitivity of decision using this sample to errors of estimaion PH]/*LEj  
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　　D）the cost per sample obervation s}5,<|DL  
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　　正确答案：A -cqR]'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： ?1kXV n$  
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　　An advantage of object-oriented approaches in software design is that they promote： mv;;0xH  
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　　A） Well -documented programs :t8?!9g  
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　　B） Simple control paths B{ptP4As-  
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　　C） clear decision logic lI"~ *"c`  
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　　D） Resuable code EFqYEDXW