[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： e`q*'u1?  
　　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？ gS@<sO$d>  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ~*9Ue@  
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　　B）Some red flags are difficult to quantified or evaluate W0Y ,3;
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] |\/\FK]?]  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing &%;n9K  
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　　正确答案：D e9tb]sAG  
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　　第2科内部审计技术的96年的试题举例： IV1Y+Z )  
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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） |0?v4%g  
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　　A）Whether the sample is designed to estimate a mean or proportion {?2| rv)  
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　　B）The amount of variability in population under study Yyr9Kj:  
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　　C）THe sensitivity of decision using this sample to errors of estimaion 6EO@Xf7,  
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　　D）the cost per sample obervation Li"+`  
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　　正确答案：A 4*Gv0#dga  
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　　第三科（3）管理控制和信息技术96年的试题举例： EtaKo}!A}  
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　　An advantage of object-oriented approaches in software design is that they promote： C/#pK2xY  
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　　A） Well -documented programs >cg)NqD  
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　　B） Simple control paths F",TP,X  
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　　C） clear decision logic *|<~IQg  
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　　D） Resuable code au/LoO#6Ro