[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： 8
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　　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？ 'u<e<hU  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 6RbDc*  
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　　B）Some red flags are difficult to quantified or evaluate 2uEI@B  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] ;3/}"yG<p  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing */e$S[5  
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　　正确答案：D %<>:$4U@]  
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　　第2科内部审计技术的96年的试题举例： dT0W8oL  
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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） ?V2P]|  
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　　A）Whether the sample is designed to estimate a mean or proportion 7 {92_xRL  
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　　B）The amount of variability in population under study <~dfp  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 3?B1oIHQ  
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　　D）the cost per sample obervation J920A^)j!  
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　　正确答案：A MQP9^+f)O?  
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　　第三科（3）管理控制和信息技术96年的试题举例： 7SHllZ  
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　　An advantage of object-oriented approaches in software design is that they promote： X}Q4;='C-  
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　　A） Well -documented programs V<9L-7X 8  
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　　B） Simple control paths sR/Yv  
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　　C） clear decision logic (LK@w9)i;  
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　　D） Resuable code 6{5T^^x?<