[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： t
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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？ {];8jdg/?  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ZvVrbj&  
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　　B）Some red flags are difficult to quantified or evaluate
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] @gM>Lxj  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing "54 t7  
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　　正确答案：D K3I|d;Y~X!  
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　　第2科内部审计技术的96年的试题举例： NW%u#MZ[h  
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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） +3wVcL  
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　　A）Whether the sample is designed to estimate a mean or proportion +$SJ@IH[<  
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　　B）The amount of variability in population under study #[LnDU8
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　　C）THe sensitivity of decision using this sample to errors of estimaion hT  DFIYV  
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　　D）the cost per sample obervation }#D+}Mo!,  
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　　正确答案：A 93]67PL#
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　　第三科（3）管理控制和信息技术96年的试题举例： lXnzomU  
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　　An advantage of object-oriented approaches in software design is that they promote： ^V;h>X|  
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　　A） Well -documented programs 8x/]H(J  
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　　B） Simple control paths I/vQP+w O  
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　　C） clear decision logic |08'd5  
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　　D） Resuable code L!l`2[F|