[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： -Z\ UYt  
　　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？ %n V@'3EI  
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　　A）Many common red flags are alis associated with situations where no flad exicts. duiKFNYN  
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　　B）Some red flags are difficult to quantified or evaluate Z"+rg9/p  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] W4] 0qp`\  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing `5~o=g  
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　　正确答案：D (cqA^.Td  
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　　第2科内部审计技术的96年的试题举例： < 8W:ij.`  
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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） |'l* 
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　　A）Whether the sample is designed to estimate a mean or proportion ud~VQXZo  
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　　B）The amount of variability in population under study jAQ)3ON<  
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　　C）THe sensitivity of decision using this sample to errors of estimaion HDfQ9__  
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　　D）the cost per sample obervation J4R  
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　　正确答案：A oVj A$|  
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　　第三科（3）管理控制和信息技术96年的试题举例： \FaB!7*~  
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　　An advantage of object-oriented approaches in software design is that they promote： ,~68~_)  
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　　A） Well -documented programs f"}14V  
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　　B） Simple control paths oR%E_g?mI~  
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　　C） clear decision logic !z&seG]@  
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　　D） Resuable code rq|czQ