[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： eZ[CqUJ&  
　　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？ %ErLL@e  
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　　A）Many common red flags are alis associated with situations where no flad exicts. _'ltz!~  
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　　B）Some red flags are difficult to quantified or evaluate kUUN2  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] nC
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing <*V%!pwIG  
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　　正确答案：D >to NGGU=~  
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　　第2科内部审计技术的96年的试题举例： 3Nd&*QSV  
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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） zy(sekX;  
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　　A）Whether the sample is designed to estimate a mean or proportion mQ;b'0 &  
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　　B）The amount of variability in population under study !>TVDN>  
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　　C）THe sensitivity of decision using this sample to errors of estimaion KqG:o+V=  
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　　D）the cost per sample obervation  \U(qv(T  
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　　正确答案：A H
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　　第三科（3）管理控制和信息技术96年的试题举例： hk3}}jc  
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　　An advantage of object-oriented approaches in software design is that they promote： &#;vR0O  
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　　A） Well -documented programs z4!TK ps  
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　　B） Simple control paths gtHWd;1&f  
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　　C） clear decision logic T?4MFx#  
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　　D） Resuable code 5<wIJ5t