[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： fp)SZu_*  
　　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？ x]{P.7IO'  
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　　A）Many common red flags are alis associated with situations where no flad exicts. L ;L:  
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　　B）Some red flags are difficult to quantified or evaluate (S~kyU!)0  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] g:o/^_  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ;m]V12  
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　　正确答案：D 6g|,]{  
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　　第2科内部审计技术的96年的试题举例： ZISIW!  
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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） M|(VM=~  
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　　A）Whether the sample is designed to estimate a mean or proportion h4hAzFQ.s  
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　　B）The amount of variability in population under study TO6 F  
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　　C）THe sensitivity of decision using this sample to errors of estimaion /5,6{R9  
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　　D）the cost per sample obervation Z",0 $Gxu  
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　　正确答案：A LIDi0jbrq  
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　　第三科（3）管理控制和信息技术96年的试题举例： G4|C227EO  
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　　An advantage of object-oriented approaches in software design is that they promote： +6WjOcu  
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　　A） Well -documented programs Otq3nBZ  
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　　B） Simple control paths 4@{;z4*`  
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　　C） clear decision logic *
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　　D） Resuable code ToHx!,tDS