[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： :zKMw=  
　　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<W %'Tb$  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 4RtAwB  
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　　B）Some red flags are difficult to quantified or evaluate -c0ypz  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] fM"*;LN!N  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing ?hkOL$v<9}  
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　　正确答案：D S$Zi{bU`G  
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　　第2科内部审计技术的96年的试题举例： |SjRss:i+  
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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） c'eZ-\d{  
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　　A）Whether the sample is designed to estimate a mean or proportion ]1< GZ`  
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　　B）The amount of variability in population under study eyyME c!  
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　　C）THe sensitivity of decision using this sample to errors of estimaion sg^|dS{3D  
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　　D）the cost per sample obervation (n*:LS=0  
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　　正确答案：A &R%'s1]o  
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　　第三科（3）管理控制和信息技术96年的试题举例： gk%@& TB/  
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　　An advantage of object-oriented approaches in software design is that they promote： vW=L{8zu  
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　　A） Well -documented programs R);Hd1G  
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　　B） Simple control paths z6ObX  
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　　C） clear decision logic rR#Ditn^  
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　　D） Resuable code \uJRjw+