[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： d_  [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？ k Q Sx65  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 2:8p>^g=  
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　　B）Some red flags are difficult to quantified or evaluate Qp?+G~*  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] NK
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Kw/7X[|'G  
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　　正确答案：D j0X Jf<  
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　　第2科内部审计技术的96年的试题举例： _Hp[}sv4)  
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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） K{vn[}  
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　　A）Whether the sample is designed to estimate a mean or proportion 8Ry%HV9VE  
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　　B）The amount of variability in population under study  mS]&  
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　　C）THe sensitivity of decision using this sample to errors of estimaion H1
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　　D）the cost per sample obervation =N~*`5|rk  
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　　正确答案：A GN=ugP 9  
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　　第三科（3）管理控制和信息技术96年的试题举例： (+iOy/5#u  
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　　An advantage of object-oriented approaches in software design is that they promote： 1SwKd*aRR?  
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　　A） Well -documented programs Y9w^F_relL  
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　　B） Simple control paths $xK*TJ(k  
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　　C） clear decision logic R2Y.s^  
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　　D） Resuable code UVUoXv)N