[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： b#**`Y  
　　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？ +N161vo7  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 2?",2x09  
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　　B）Some red flags are difficult to quantified or evaluate N30w^W&  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] :ZP4( }  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing XA cpLj]  
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　　正确答案：D '%W'HqVcG1  
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　　第2科内部审计技术的96年的试题举例： )+^1QL  
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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）  nI1DLVt  
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　　A）Whether the sample is designed to estimate a mean or proportion kzA%.bP|  
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　　B）The amount of variability in population under study ?
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　　C）THe sensitivity of decision using this sample to errors of estimaion -Jo8jE~>V  
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　　D）the cost per sample obervation |!r.p_Zt  
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　　正确答案：A (S:+#v  
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　　第三科（3）管理控制和信息技术96年的试题举例： X(D$
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　　An advantage of object-oriented approaches in software design is that they promote： ;WQ@dC  
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　　A） Well -documented programs d^"dL" Q6m  
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　　B） Simple control paths yOn +Y  
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　　C） clear decision logic E"ju<q/Q  
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　　D） Resuable code \]y4e^FZZ