[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： {ac$4#Bp[B  
　　Auditors have been advised to look at “red flags” to determine　whether management is involved in a flaud.Which of the following does not reprensent a difficulty in using the “red flags” as fraud indicators？ v~
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　　A）Many common red flags are alis associated with situations where no flad exicts. I{(!h90  
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　　B）Some red flags are difficult to quantified or evaluate xE<H@@w  
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　　C） Red flag informaitoan is not gathered as a normal part of an audit engagement] hp'oiR;
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　　D）The red flags literate is not well enough established to　have a positive impact on auditing c 1F^Gj!8  
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　　正确答案：D 0@zJa;z'  
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　　第2科内部审计技术的96年的试题举例： KUZi3\p9W>  
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　　Which one o fhte following is not an important consideration in　determing the appropriate sample size？（审计抽样样本的大小） AEyD?^?  
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　　A）Whether the sample is designed to estimate a mean or proportion o[!o+M  
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　　B）The amount of variability in population under study ,ZJ}X 9$<  
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　　C）THe sensitivity of decision using this sample to errors of estimaion L!Y|`P#Yr  
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　　D）the cost per sample obervation # atq7tX  
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　　正确答案：A ,nteIR'??  
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　　第三科（3）管理控制和信息技术96年的试题举例： ZSQiQ2\)  
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　　An advantage of object-oriented approaches in software design is that they promote： sX~E ~$_g  
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　　A） Well -documented programs ON\bD?(VY  
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　　B） Simple control paths ]}g\te  
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　　C） clear decision logic  mU4(MjP?  
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　　D） Resuable code wd*B3