论坛风格切换切换到宽版
  • 2164阅读
  • 0回复

[知识整理]国际注册内部审计师(CIA)考试试题举例 [复制链接]

上一主题 下一主题
离线lisa
 
发帖
207
学分
282
经验
0
精华
7500
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-09
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
第一科(2)内部审计过程的96年的试题举例: PEqO<a1Z8  
  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? #~<cp)!3  
/3`#ldb%}  
  A)Many common red flags are alis associated with situations where no flad exicts. F/G fEMSE  
l,5<g-r V  
  B)Some red flags are difficult to quantified or evaluate } m5AO4:  
6apK]PT  
  C) Red flag informaitoan is not gathered as a normal part of an audit engagement] H 6 i4>U*  
xDv 5'IGBb  
  D)The red flags literate is not well enough established to have a positive impact on auditing 1|/P[!u  
rS1mBrqD  
  正确答案:D ;o* n*N  
>; a_i>[  
  第2科内部审计技术的96年的试题举例: 1UG5Q-  
{v{qPYNyh  
  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) HRP4"#9R  
6~g`B<(?  
  A)Whether the sample is designed to estimate a mean or proportion )Lt|]|1B{  
`\!oY;jk  
  B)The amount of variability in population under study Q(Q .(  
C/AqAW1  
  C)THe sensitivity of decision using this sample to errors of estimaion Ucnj7>+"  
[]B9Me  
  D)the cost per sample obervation ` O;+N"v  
+|6 '7Z(9  
  正确答案:A [4Tiukk(  
iEd%8 F h  
  第三科(3)管理控制和信息技术96年的试题举例: 2ZHeOKJ-  
ia=eFWt.  
  An advantage of object-oriented approaches in software design is that they promote: m?LnO5Vs  
" p]bsJG  
  A) Well -documented programs ':al4m"  
qbu>YTj  
  B) Simple control paths 4-l G{I_S:  
MR8\'0]  
  C) clear decision logic v,6  
Bqo8G->  
  D) Resuable code FCO5SX #-g  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
尚语国际语言村 - 中国最大的全日制外语培训基地!http://www.sunnyu.cn/
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个