[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： GuDD7~qxY  
　　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？ 2p.+C35c=j  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ]@]"bF!Dn  
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　　B）Some red flags are difficult to quantified or evaluate H t$%)j9  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] d-&dA_?  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing mM~Q!`Nf.  
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　　正确答案：D uV\#J{'*  

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　　第2科内部审计技术的96年的试题举例： Ps,w(k{d  
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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） uty]-k  
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　　A）Whether the sample is designed to estimate a mean or proportion 1fG@r%4  
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　　B）The amount of variability in population under study w8zQDPVB%  
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　　C）THe sensitivity of decision using this sample to errors of estimaion imuHSxcaV  
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　　D）the cost per sample obervation :9>nY  
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　　正确答案：A N#qoKY(#  
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　　第三科（3）管理控制和信息技术96年的试题举例： R|yTUGY  
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　　An advantage of object-oriented approaches in software design is that they promote： ,peFNpi  
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　　A） Well -documented programs v0 pEN\  
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　　B） Simple control paths hD=D5LYAZ  
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　　C） clear decision logic XiUsaoQm3  
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　　D） Resuable code oOw"k*,h:S