[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： M^*\$K%  
　　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？ ta6>St7.  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ? cXW\A(  
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　　B）Some red flags are difficult to quantified or evaluate j+fib} 8}  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Lb)rloca  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing \-pqqSy  
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　　正确答案：D ; PncJe5
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　　第2科内部审计技术的96年的试题举例： J/fnSy  
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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） N8pV[\f  
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　　A）Whether the sample is designed to estimate a mean or proportion t7l{^d_L  
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　　B）The amount of variability in population under study 7O'.KoMw  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Y0.'u{J*  
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　　D）the cost per sample obervation mogmr  
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　　正确答案：A  63 'X#S  
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　　第三科（3）管理控制和信息技术96年的试题举例： Q?;Tc.O"/  
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　　An advantage of object-oriented approaches in software design is that they promote：  od{\z  
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　　A） Well -documented programs gyD;kn\CP  
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　　B） Simple control paths h}!9?:E  
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　　C） clear decision logic g0bYO!gCr  
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　　D） Resuable code l 9 wO x