[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： Jx3a7CpX  
　　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？ 4P2p|Gc3  
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　　A）Many common red flags are alis associated with situations where no flad exicts. ^')4R
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　　B）Some red flags are difficult to quantified or evaluate F&/}x15  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] Mc  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing hHt.No  
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　　正确答案：D Yk4ah$}%-^  
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　　第2科内部审计技术的96年的试题举例： ieyqp~+|4$  
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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） 8W.-Y|[5?  
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　　A）Whether the sample is designed to estimate a mean or proportion )P/~{Ci:T&  
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　　B）The amount of variability in population under study Erl@]P4  
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　　C）THe sensitivity of decision using this sample to errors of estimaion %MfT5*||f  
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　　D）the cost per sample obervation Z${@;lgP  
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　　正确答案：A 6Hpj&Qm  
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　　第三科（3）管理控制和信息技术96年的试题举例： I>3G"[t
 
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　　An advantage of object-oriented approaches in software design is that they promote： i];@e]   
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　　A） Well -documented programs Bq:: 5,v  
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　　B） Simple control paths :n?}G0y  
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　　C） clear decision logic LZ9IE>s j  
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　　D） Resuable code hWu#}iN