[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： 3).c[F^l  
　　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？ rb4g<f|  
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　　A）Many common red flags are alis associated with situations where no flad exicts. JN|#  
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　　B）Some red flags are difficult to quantified or evaluate Yl3PZ*#@ Q  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] N`:bvr  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing JH,fg K+[  
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　　正确答案：D omU)hFvyS  
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　　第2科内部审计技术的96年的试题举例： MPw7!G(qj  
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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） 9O_N iu0  
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　　A）Whether the sample is designed to estimate a mean or proportion +m},c-,=$w  
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　　B）The amount of variability in population under study S Q.Wj?W)  
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　　C）THe sensitivity of decision using this sample to errors of estimaion Z1}zf(JU  
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　　D）the cost per sample obervation [wxI X  
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　　正确答案：A VZ!$'??  
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　　第三科（3）管理控制和信息技术96年的试题举例： QAw,XZ.K^  
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　　An advantage of object-oriented approaches in software design is that they promote： J<O_N~$$*  
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　　A） Well -documented programs M- A}(r +J  
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　　B） Simple control paths +`[Sv%v&L  
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　　C） clear decision logic <;"=a
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　　D） Resuable code )SLs  [