[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： ?nQ_w0j  
　　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？ ARPKzF`Wq  
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　　A）Many common red flags are alis associated with situations where no flad exicts. :.Y|I[\E%  
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　　B）Some red flags are difficult to quantified or evaluate F"!agc2!  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] b`$yqi<[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 59.$ULQVMY  
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　　正确答案：D Y=r!2u6r~  
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　　第2科内部审计技术的96年的试题举例： _}D%iJg#  
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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） ^ 7.XGWQ)-  
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　　A）Whether the sample is designed to estimate a mean or proportion "u_i[[y  
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　　B）The amount of variability in population under study ny)]GvxI  
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　　C）THe sensitivity of decision using this sample to errors of estimaion j.DHqHx  
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　　D）the cost per sample obervation .;9jdGBf  
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　　正确答案：A X/l;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： v,{h:  
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　　An advantage of object-oriented approaches in software design is that they promote： _K'7(d0z  
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　　A） Well -documented programs -ey)J +?t  
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　　B） Simple control paths uMvb-8  

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　　C） clear decision logic 3V?817&6z  
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　　D） Resuable code &f-hG3/M