[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： tWl')^  
　　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？ { #B/4  
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　　A）Many common red flags are alis associated with situations where no flad exicts. q/w5Dx|:  
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　　B）Some red flags are difficult to quantified or evaluate DMA7eZf'Hv  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] &b~X&{3,  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Xqe Qj}2kA  
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　　正确答案：D ~:,}?9  
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　　第2科内部审计技术的96年的试题举例： QNE/SSL  
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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） .>,Y |  
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　　A）Whether the sample is designed to estimate a mean or proportion D $KP
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　　B）The amount of variability in population under study ?.ObHV*k  
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　　C）THe sensitivity of decision using this sample to errors of estimaion p4O[X\T  
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　　D）the cost per sample obervation '%_K"r
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　　正确答案：A xc'uCbH  
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　　第三科（3）管理控制和信息技术96年的试题举例： i\Yd_  
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　　An advantage of object-oriented approaches in software design is that they promote： d|87;;X|u  
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　　A） Well -documented programs [ZG>FJDl8  
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　　B） Simple control paths NH5sV.vvc  
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　　C） clear decision logic O)R}|  
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　　D） Resuable code e7n0=U0