[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： -V)5Tr=  
　　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？ \6PIw-)  
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　　A）Many common red flags are alis associated with situations where no flad exicts. 8`R}L  
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　　B）Some red flags are difficult to quantified or evaluate r E*u  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] k>@^M]%  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing >w2WyYJYH  
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　　正确答案：D "7u"d4h-:(  
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　　第2科内部审计技术的96年的试题举例： 7QRvl6cv  
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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） x>/@Z6Wxz  
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　　A）Whether the sample is designed to estimate a mean or proportion 2SCf ]&  
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　　B）The amount of variability in population under study y8 u)Q  
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　　C）THe sensitivity of decision using this sample to errors of estimaion o+WrIAR  
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　　D）the cost per sample obervation [T&y5"@  
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　　正确答案：A AG!a=ufc0  
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　　第三科（3）管理控制和信息技术96年的试题举例： :a<TV9?H0  
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　　An advantage of object-oriented approaches in software design is that they promote： vxfh1B&  
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　　A） Well -documented programs [~%;E[ky$  
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　　B） Simple control paths xRZT
 
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　　C） clear decision logic N=q29JU  
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　　D） Resuable code p%qL0