[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： -YQh F;/  
　　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？ <SNr\/aCRi  
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　　A）Many common red flags are alis associated with situations where no flad exicts. LaJ vPO
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　　B）Some red flags are difficult to quantified or evaluate 8ae`V!5  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] pb97S^K[  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing QP'sS*saJ  
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　　正确答案：D 9?\cm}^?  
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　　第2科内部审计技术的96年的试题举例： Osqk#Oh  
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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） 5,;\z Sz  
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　　A）Whether the sample is designed to estimate a mean or proportion e`0C0GaP  
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　　B）The amount of variability in population under study iM8Cw/DS  
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　　C）THe sensitivity of decision using this sample to errors of estimaion (A?>U_@  
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　　D）the cost per sample obervation (3N/DY1/  
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　　正确答案：A 7X(2SI3m  
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　　第三科（3）管理控制和信息技术96年的试题举例： W"%n5)  
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　　An advantage of object-oriented approaches in software design is that they promote： W<q<}RSn  
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　　A） Well -documented programs #f(a,,Uu'  
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　　B） Simple control paths {e&fBX6;  
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　　C） clear decision logic f ExFpR,`  
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　　D） Resuable code L$Z !