[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： wbF1>{/
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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？ {4jSj0W  
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　　A）Many common red flags are alis associated with situations where no flad exicts.
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　　B）Some red flags are difficult to quantified or evaluate E$yf2Q~k  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ZYt"=\_  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 7/$Z7J!k  
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　　正确答案：D N*)8L[7_;  
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　　第2科内部审计技术的96年的试题举例： o6yZ@R  
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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） ?j$8Uy$$  
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　　A）Whether the sample is designed to estimate a mean or proportion 2i'-lM=  
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　　B）The amount of variability in population under study R#^pNJN  
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　　C）THe sensitivity of decision using this sample to errors of estimaion ^WYG?/{4  
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　　D）the cost per sample obervation 7}7C0mV3  
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　　正确答案：A -OGy-"  
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　　第三科（3）管理控制和信息技术96年的试题举例： 0JL6EL>_  
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　　An advantage of object-oriented approaches in software design is that they promote： :qKY@-t7H  
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　　A） Well -documented programs z{+;'9C  
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　　B） Simple control paths k 5kX  
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　　C） clear decision logic 6D]G*gwk[  
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　　D） Resuable code BQmafpp`