[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： FvV:$V|  
　　Auditors have been advised to look at “red flags” to determine　whether management is involved in a flaud.Which of the following does not reprensent a difficulty in using the “red flags” as fraud indicators？ Tq`rc"&7u  
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　　A）Many common red flags are alis associated with situations where no flad exicts. Uh8c!CA8:\  
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　　B）Some red flags are difficult to quantified or evaluate w} 1~  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] V j"B/@  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing fKjUEMRK  
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　　正确答案：D Q R<q[@)F  
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　　第2科内部审计技术的96年的试题举例： 6[l{@*r"  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） sQ>L3F ;A`  
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　　A）Whether the sample is designed to estimate a mean or proportion 1*ui|fuK  
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　　B）The amount of variability in population under study QocR)aN=+  
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　　C）THe sensitivity of decision using this sample to errors of estimaion l~i&r?,]^  
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　　D）the cost per sample obervation si.w1  
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　　正确答案：A N) b.$aC  
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　　第三科（3）管理控制和信息技术96年的试题举例： pQf5s7  
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　　An advantage of object-oriented approaches in software design is that they promote： 1#-=|:U  
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　　A） Well -documented programs &q0s8'qA  
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　　B） Simple control paths L?slIGp%-  
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　　C） clear decision logic N(@B3%H2/J  
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　　D） Resuable code Q5~ Y;0'