[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： kip`Myw+  
　　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？ bpkwn<7
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　　A）Many common red flags are alis associated with situations where no flad exicts. ;@nFVy>U  
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　　B）Some red flags are difficult to quantified or evaluate Z Dhx5SL&  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] '&FjW-`" G  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing aP&D9
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　　正确答案：D `Ci4YDaz;k  
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　　第2科内部审计技术的96年的试题举例： P0i V<T4^  
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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） $ C0TD 7=  
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　　A）Whether the sample is designed to estimate a mean or proportion C*X G_b ]  
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　　B）The amount of variability in population under study W0zbxJKjd  
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　　C）THe sensitivity of decision using this sample to errors of estimaion )B!d, HKt;  
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　　D）the cost per sample obervation }sxn72,  
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　　正确答案：A 1P]de'-`j  
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　　第三科（3）管理控制和信息技术96年的试题举例： nW+YOX|+  
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　　An advantage of object-oriented approaches in software design is that they promote： l12$l<x&M  
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　　A） Well -documented programs ?G08NR  
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　　B） Simple control paths (vJ2z =z  
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　　C） clear decision logic -@IL"U6  
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　　D） Resuable code |c2v%'J2G