[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： aa hAUhF  
　　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？ gc%aaYf>  
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　　A）Many common red flags are alis associated with situations where no flad exicts. G'*_7HD  
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　　B）Some red flags are difficult to quantified or evaluate A(!nT=0o  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] eh@6tr zp=  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing
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　　正确答案：D IB!^dhD!Q  
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　　第2科内部审计技术的96年的试题举例： $-Ud&sjn  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） ZjlFr(  
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　　A）Whether the sample is designed to estimate a mean or proportion Sk*-B@!S  
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　　B）The amount of variability in population under study ;H%&J
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　　C）THe sensitivity of decision using this sample to errors of estimaion 1-H L#y*7$  
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　　D）the cost per sample obervation "X\|!Mxh  
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　　正确答案：A dMcC SwYh  
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　　第三科（3）管理控制和信息技术96年的试题举例： qNhV zx  
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　　An advantage of object-oriented approaches in software design is that they promote： . Pp;%  
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　　A） Well -documented programs aY/msplC  
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　　B） Simple control paths :'\4%D=w  
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　　C） clear decision logic $jLJ&R=?]  
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　　D） Resuable code GrwoV~