[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： VQW )qOR9  
　　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？ 4-
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　　A）Many common red flags are alis associated with situations where no flad exicts. lLwQridFXh  
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　　B）Some red flags are difficult to quantified or evaluate ~sU! 1  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Hh'14n&W  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing W U4vb  
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　　正确答案：D C,e$g
 
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　　第2科内部审计技术的96年的试题举例： VA&OI;=ri  
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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） m^u&g&^  
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　　A）Whether the sample is designed to estimate a mean or proportion r1H['{$  
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　　B）The amount of variability in population under study Vh[o[ U  
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　　C）THe sensitivity of decision using this sample to errors of estimaion UFY~D"%/  
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　　D）the cost per sample obervation .
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　　正确答案：A t=\[J+  
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　　第三科（3）管理控制和信息技术96年的试题举例： X\)KVn`  
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　　An advantage of object-oriented approaches in software design is that they promote： 2bG4
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　　A） Well -documented programs +jZg%$Q!#  
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　　B） Simple control paths fy-Z{  
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　　C） clear decision logic `}Zbfe~  
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　　D） Resuable code nVA'O