[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： |p=.Gg=2  
　　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？ WwCK  K  
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　　A）Many common red flags are alis associated with situations where no flad exicts. &kXGWp  
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　　B）Some red flags are difficult to quantified or evaluate V1CSXY\2  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] }Uq
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 7(+OsE  
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　　正确答案：D Ht=6P)  
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　　第2科内部审计技术的96年的试题举例： @gu77^='  
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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） uV/HNzC  
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　　A）Whether the sample is designed to estimate a mean or proportion E{+c*sz  
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　　B）The amount of variability in population under study >zfZw"mEP  
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　　C）THe sensitivity of decision using this sample to errors of estimaion gn[$;*932z  
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　　D）the cost per sample obervation ^NnU gj  
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　　正确答案：A 6ljRV)  
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　　第三科（3）管理控制和信息技术96年的试题举例： m|e*Jc  
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　　An advantage of object-oriented approaches in software design is that they promote： H[_uVv;}6  
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　　A） Well -documented programs die2<'\4%  
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　　B） Simple control paths esC\R4he  
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　　C） clear decision logic z7.C\l  
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　　D） Resuable code ` HE:D2b