[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： q_m#BE;t  
　　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？ xr7<(:d  
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　　A）Many common red flags are alis associated with situations where no flad exicts. oT5rX ,8  
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　　B）Some red flags are difficult to quantified or evaluate AQBx k[  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] iTBhLg,  

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　　D）The red flags literate is not well enough established to　have a positive impact on auditing Ivgwm6M  
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　　正确答案：D =ym~= S  
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　　第2科内部审计技术的96年的试题举例： Dm`U|<o  
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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） G QB^  
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　　A）Whether the sample is designed to estimate a mean or proportion YI(OrR;V  
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　　B）The amount of variability in population under study $R#L@iL-  
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　　C）THe sensitivity of decision using this sample to errors of estimaion r3bvuq,6$  
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　　D）the cost per sample obervation moM&2rgdrQ  
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　　正确答案：A z(#hL-{c  
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　　第三科（3）管理控制和信息技术96年的试题举例： OQb9ijLeK  
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　　An advantage of object-oriented approaches in software design is that they promote： kk7:A0._  
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　　A） Well -documented programs co%_~xO  
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　　B） Simple control paths l$~bk
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　　C） clear decision logic (w:ACJ[[  
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　　D） Resuable code qA\kx#v]P