[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： u-39r^`5  
　　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？ 9[sG1eP!  
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　　A）Many common red flags are alis associated with situations where no flad exicts. >%h7dC3h  
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　　B）Some red flags are difficult to quantified or evaluate !qw4mN   
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] qguVaV4Y  
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing 0I^Eo|  
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　　正确答案：D XN(tcdCG  
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　　第2科内部审计技术的96年的试题举例： 6l[G1KkV  
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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） .+vd6Uc5a  
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　　A）Whether the sample is designed to estimate a mean or proportion iokP mV  
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　　B）The amount of variability in population under study !o<ICHHH  
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　　C）THe sensitivity of decision using this sample to errors of estimaion G *@@K  
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　　D）the cost per sample obervation F"=Hp4-C  

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　　正确答案：A pUhc3L  
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　　第三科（3）管理控制和信息技术96年的试题举例： M5 `m.n<  
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　　An advantage of object-oriented approaches in software design is that they promote： M8zE3;5  
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　　A） Well -documented programs v~`*(Hh  
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　　B） Simple control paths RpAiU  
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　　C） clear decision logic #B}Qt5w  
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　　D） Resuable code _4!{IdR