[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： ^#9 &Rk!t  
　　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？ :B6hYx  
8lg$]  
　　A）Many common red flags are alis associated with situations where no flad exicts. nM>oG'm[n  
{+F/lN@  
　　B）Some red flags are difficult to quantified or evaluate
K}L-$B*i  
%l(qyH)*  
　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] c-(,%0G0  
*?VbN}g2  
　　D）The red flags literate is not well enough established to　have a positive impact on auditing Q &<:W4N*  
mw-0n  
　　正确答案：D x$tx!%,)/S  
xlZ"F  
　　第2科内部审计技术的96年的试题举例： -1;BwlL  
{m.l{<H  
　　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） c,:xm=&  
? suNA  
　　A）Whether the sample is designed to estimate a mean or proportion B\G?dmo  
& gnE"  
　　B）The amount of variability in population under study [#.E=s+&  
UR>zL3  
　　C）THe sensitivity of decision using this sample to errors of estimaion yZj:Kp+
7  
@`^+XPK\  
　　D）the cost per sample obervation TL-sxED,,D  
oi^2Pvauh  
　　正确答案：A meA=lg?  
8*-8"It<"  
　　第三科（3）管理控制和信息技术96年的试题举例： nlOM4fJ(  

BT.;l I  
　　An advantage of object-oriented approaches in software design is that they promote： $!)Sgb  
Ne!F p  
　　A） Well -documented programs F[BJhN*]a  
 G?AZ%Yx  
　　B） Simple control paths -!f)P=S  
FAkjFgUJp  
　　C） clear decision logic D~E1hr&Vd>  
{EE/3e@  
　　D） Resuable code pC2ZN