[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： ;7s^slVzF  
　　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？ 0M;g&&mF  
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　　A）Many common red flags are alis associated with situations where no flad exicts. v K{2  
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　　B）Some red flags are difficult to quantified or evaluate |*t2IVwX  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] 2z !
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing yJ!26  
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　　正确答案：D ~v(c9I)  
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　　第2科内部审计技术的96年的试题举例： VX&g[5zr  
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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） ~OX\R"aZBW  
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　　A）Whether the sample is designed to estimate a mean or proportion T`@brL  
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　　B）The amount of variability in population under study +/celp  
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　　C）THe sensitivity of decision using this sample to errors of estimaion h^rG5Q  
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　　D）the cost per sample obervation #"-_~  
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　　正确答案：A ;N.dzH2yA  
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　　第三科（3）管理控制和信息技术96年的试题举例： KC}G_"f.$  
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　　An advantage of object-oriented approaches in software design is that they promote： &v0]{)PO  
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　　A） Well -documented programs e~ OrZhJ=_  
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　　B） Simple control paths 8B-PsS|'  
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　　C） clear decision logic ffk>IOH  
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　　D） Resuable code XE_Lz2H`