[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： L}rZ1wV6  
　　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？ G)I` M4}*n  
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　　A）Many common red flags are alis associated with situations where no flad exicts. &Jj|+P-lY  
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　　B）Some red flags are difficult to quantified or evaluate _-y1>{]H  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Q&r.wV|  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing bpZA%{GS  
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　　正确答案：D 07:V[@'  
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　　第2科内部审计技术的96年的试题举例： {f-O~P<Z4  
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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） N N k  
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　　A）Whether the sample is designed to estimate a mean or proportion G7"(,L` 5  
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　　B）The amount of variability in population under study Pz0Ma
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　　C）THe sensitivity of decision using this sample to errors of estimaion Wjl2S+Cc  
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　　D）the cost per sample obervation uOzoE_i
 
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　　正确答案：A )1#/@cU  
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　　第三科（3）管理控制和信息技术96年的试题举例： 5Z_C(5)/Y  
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　　An advantage of object-oriented approaches in software design is that they promote： E5rV}>(Y  
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　　A） Well -documented programs
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　　B） Simple control paths 0}e?hbF%U  
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　　C） clear decision logic njxLeDe-  
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　　D） Resuable code  "LB MYZ