[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：  rO4R6A  
　　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？ q(xr5iuP_  
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　　A）Many common red flags are alis associated with situations where no flad exicts. F#Y9 @E  
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　　B）Some red flags are difficult to quantified or evaluate tZ \e:AAi  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] C)Ep}eHjf_  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing S7a05NO  
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　　正确答案：D ^IW5c>;|  
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　　第2科内部审计技术的96年的试题举例： hNU$a?eVpR  
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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） jEhPx  
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　　A）Whether the sample is designed to estimate a mean or proportion *'&]DJj  
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　　B）The amount of variability in population under study *{y({J  
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　　C）THe sensitivity of decision using this sample to errors of estimaion "{9^SPsp  
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　　D）the cost per sample obervation <8)cr0~zy>  
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　　正确答案：A '`+8'3K~E  
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　　第三科（3）管理控制和信息技术96年的试题举例： (}B3df  
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　　An advantage of object-oriented approaches in software design is that they promote： 'Nkd *  
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　　A） Well -documented programs xqSoE[<v  
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　　B） Simple control paths wE~&Y
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　　C） clear decision logic &c[ISc>N{  
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　　D） Resuable code v_|k:l