[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： |RUx)&  
　　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？ /|{Yot e  

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　　A）Many common red flags are alis associated with situations where no flad exicts. _C`cO  
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　　B）Some red flags are difficult to quantified or evaluate }{Y)[w#R  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] N 3IF j  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing #NZ\UmA  
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　　正确答案：D K\5'pp1  
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　　第2科内部审计技术的96年的试题举例： Eq>3|(UT  
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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） _is<.&f6  
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　　A）Whether the sample is designed to estimate a mean or proportion {3=\x  
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　　B）The amount of variability in population under study >*ey 7g  
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　　C）THe sensitivity of decision using this sample to errors of estimaion R[ "2kEF  
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　　D）the cost per sample obervation ZKKz?reM'  
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　　正确答案：A "kC uCc  
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　　第三科（3）管理控制和信息技术96年的试题举例： b&.j>=  
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　　An advantage of object-oriented approaches in software design is that they promote： h>v;1QO9D  
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　　A） Well -documented programs wT?.Mte  
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　　B） Simple control paths uPk`9c 52%  
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　　C） clear decision logic %AbA(F  
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　　D） Resuable code ^p#f B4z